https://www.taxtmi.com/caselaws?id=11557 Jodhpur was treated as an industrially backward area for income-tax deduction purposes because the production had commenced within the relevant period and that factual basis was not disputed. On those facts, section 80HH(2) of the Income-tax Act, 1961 applied, and the Eighth Schedule under section 80-IA(2)(iv)(b) also recognised Rajasthan as containing industrially backward districts, with Jodhpur included in the list. The notified exclusion for urban agglomerations did not defeat the benefit, as the commencement of production pre-dated the relevant exclusion. The assessee therefore remained entitled to the deduction. en-us Fri, 24 Jan 2003 00:00:00 +0530 Fri, 29 Jan 2010 11:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11557 Jodhpur was treated as an industrially backward area for income-tax deduction purposes because the production had commenced within the relevant period and that factual basis was not disputed. On those facts, section 80HH(2) of the Income-tax Act, 1961 applied, and the Eighth Schedule under section 80-IA(2)(iv)(b) also recognised Rajasthan as containing industrially backward districts, with Jodhpur included in the list. The notified exclusion for urban agglomerations did not defeat the benefit, as the commencement of production pre-dated the relevant exclusion. The assessee therefore remained entitled to the deduction. Case-Laws Income Tax Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11557