https://www.taxtmi.com/caselaws?id=11551 HC ruled that a lottery ticket printing business qualifies as an industrial undertaking for tax deduction under section 80-I of Income-tax Act. The court upheld previous tribunal decisions, emphasizing consistency in tax assessments across years and rejecting revenue's inconsistent challenges without new substantial evidence. The decision reinforced the principle of maintaining judicial predictability in tax litigation. en-us Mon, 31 Mar 2003 00:00:00 +0530 Wed, 11 Jun 2025 15:28:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11551 HC ruled that a lottery ticket printing business qualifies as an industrial undertaking for tax deduction under section 80-I of Income-tax Act. The court upheld previous tribunal decisions, emphasizing consistency in tax assessments across years and rejecting revenue's inconsistent challenges without new substantial evidence. The decision reinforced the principle of maintaining judicial predictability in tax litigation. Case-Laws Income Tax Mon, 31 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11551