https://www.taxtmi.com/caselaws?id=1784 The Tribunal considered whether a partnership firm engaged in shoe manufacturing qualified as an industrial undertaking under Section 80-I of the Income-tax Act. The Tribunal noted that the cobblers manufacturing the shoes on a piece-rate basis were not employees of the firm. The Court acknowledged conflicting interpretations among different High Courts on this issue and allowed the assessee's request to refer the question of law to the High Court for resolution. This case underscores the importance of establishing a uniform understanding of the law to guide future assessments. en-us Thu, 19 Jul 2007 00:00:00 +0530 Sat, 02 Aug 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1784 The Tribunal considered whether a partnership firm engaged in shoe manufacturing qualified as an industrial undertaking under Section 80-I of the Income-tax Act. The Tribunal noted that the cobblers manufacturing the shoes on a piece-rate basis were not employees of the firm. The Court acknowledged conflicting interpretations among different High Courts on this issue and allowed the assessee's request to refer the question of law to the High Court for resolution. This case underscores the importance of establishing a uniform understanding of the law to guide future assessments. Case-Laws Income Tax Thu, 19 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1784