https://www.taxtmi.com/caselaws?id=14103 A manufacturing unit engaged in producing and exporting garments was treated as an industrial undertaking within the statutory understanding applied for section 80J relief. The Court followed its earlier view that such manufacturing activity satisfies the requirement for deduction, and held that the assessee qualified for the statutory benefit. The reference was answered in favour of the assessee and against the Revenue, and the deduction claim was upheld. en-us Mon, 09 Apr 2001 00:00:00 +0530 Mon, 13 Jul 2009 16:31:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14103 A manufacturing unit engaged in producing and exporting garments was treated as an industrial undertaking within the statutory understanding applied for section 80J relief. The Court followed its earlier view that such manufacturing activity satisfies the requirement for deduction, and held that the assessee qualified for the statutory benefit. The reference was answered in favour of the assessee and against the Revenue, and the deduction claim was upheld. Case-Laws Income Tax Mon, 09 Apr 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14103