https://www.taxtmi.com/caselaws?id=14571 The High Court held that the CBDT letter was binding on the Income-tax Officer, benefiting the assessee. Additionally, the Court determined that the assessee's activities qualified as an industrial undertaking under section 80J, allowing for the claimed deduction. Consequently, the Court ruled in favor of the assessee on both issues, granting the requested relief and affirming eligibility for the statutory deduction under section 80J(4). The reference was disposed of without costs. en-us Fri, 17 Nov 2000 00:00:00 +0530 Fri, 17 Jul 2009 12:20:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14571 The High Court held that the CBDT letter was binding on the Income-tax Officer, benefiting the assessee. Additionally, the Court determined that the assessee's activities qualified as an industrial undertaking under section 80J, allowing for the claimed deduction. Consequently, the Court ruled in favor of the assessee on both issues, granting the requested relief and affirming eligibility for the statutory deduction under section 80J(4). The reference was disposed of without costs. Case-Laws Income Tax Fri, 17 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14571