https://www.taxtmi.com/caselaws?id=9991 The court held that the assessee was not eligible for a deduction under section 35B of the Income-tax Act, 1961 as a small scale exporter because ownership of an industrial undertaking by the assessee was not conclusively established. The court emphasized the requirement that a small scale exporter must export goods produced in an industrial undertaking owned by them. Relying on precedent, the court found that without clear ownership evidence, the assessee could not claim the deduction. Consequently, the court ruled in favor of the Revenue, denying the deduction to the assessee without awarding costs. en-us Tue, 04 Jan 2005 00:00:00 +0530 Sat, 04 Jul 2009 19:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9991 The court held that the assessee was not eligible for a deduction under section 35B of the Income-tax Act, 1961 as a small scale exporter because ownership of an industrial undertaking by the assessee was not conclusively established. The court emphasized the requirement that a small scale exporter must export goods produced in an industrial undertaking owned by them. Relying on precedent, the court found that without clear ownership evidence, the assessee could not claim the deduction. Consequently, the court ruled in favor of the Revenue, denying the deduction to the assessee without awarding costs. Case-Laws Income Tax Tue, 04 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9991