https://www.taxtmi.com/caselaws?id=14031 Weighted deduction under section 35B for packing credit was rejected, following the Court's earlier view that such a claim was untenable on the facts. Relief under section 80HH depended on a prior factual finding that a new industrial undertaking had been established; because the Tribunal had altered its remand direction without reasons or supporting findings, the rectification order could not stand. The matter was remanded to the Income-tax Officer for a fresh determination of whether the statutory threshold for section 80HH relief was satisfied. en-us Wed, 21 Feb 2001 00:00:00 +0530 Tue, 07 Jul 2009 16:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14031 Weighted deduction under section 35B for packing credit was rejected, following the Court's earlier view that such a claim was untenable on the facts. Relief under section 80HH depended on a prior factual finding that a new industrial undertaking had been established; because the Tribunal had altered its remand direction without reasons or supporting findings, the rectification order could not stand. The matter was remanded to the Income-tax Officer for a fresh determination of whether the statutory threshold for section 80HH relief was satisfied. Case-Laws Income Tax Wed, 21 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14031