https://www.taxtmi.com/caselaws?id=189716 The High Court held that the assessee, engaged in the export business of brassware, did not qualify as a 'Small Scale Industrial Unit' under section 35B(1A) of the Income-tax Act, 1961, as they did not own any establishment for manufacturing activities. The Court ruled in favor of the Department, overturning the Tribunal's decision to grant the weighted deduction. The assessee's claim was denied, and no costs were awarded in the case. en-us Wed, 01 Dec 2004 00:00:00 +0530 Wed, 18 Jan 2017 14:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189716 The High Court held that the assessee, engaged in the export business of brassware, did not qualify as a 'Small Scale Industrial Unit' under section 35B(1A) of the Income-tax Act, 1961, as they did not own any establishment for manufacturing activities. The Court ruled in favor of the Department, overturning the Tribunal's decision to grant the weighted deduction. The assessee's claim was denied, and no costs were awarded in the case. Case-Laws Income Tax Wed, 01 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189716