https://www.taxtmi.com/caselaws?id=12184 The court remanded the case to the Tribunal for fresh consideration of the assessee's eligibility for deductions under sections 80J and 80HH and investment allowance under section 32A, particularly in relation to the intermediate products manufactured during construction activities. The Tribunal was directed to determine if the assessee could be considered an "industrial company" and to grant necessary reliefs based on its findings. en-us Mon, 26 Aug 2002 00:00:00 +0530 Thu, 18 Feb 2010 16:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12184 The court remanded the case to the Tribunal for fresh consideration of the assessee's eligibility for deductions under sections 80J and 80HH and investment allowance under section 32A, particularly in relation to the intermediate products manufactured during construction activities. The Tribunal was directed to determine if the assessee could be considered an "industrial company" and to grant necessary reliefs based on its findings. Case-Laws Income Tax Mon, 26 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12184