https://www.taxtmi.com/caselaws?id=6076 Roasting chicory roots and then powdering them was treated as insufficient to satisfy the test for an industrial undertaking applied in the controlling precedent. On that basis, the assessee-firm was held not entitled to deductions under sections 80HH, 80-I and 80J of the Income-tax Act, 1961. en-us Thu, 21 Mar 2002 00:00:00 +0530 Fri, 24 Aug 2018 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6076 Roasting chicory roots and then powdering them was treated as insufficient to satisfy the test for an industrial undertaking applied in the controlling precedent. On that basis, the assessee-firm was held not entitled to deductions under sections 80HH, 80-I and 80J of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 21 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6076