https://www.taxtmi.com/caselaws?id=275970 The High Court held that Cash Compensatory Support (CCS) does not constitute income derived from an industrial undertaking and is not eligible for relief under section 80J of the Income-tax Act. However, duty drawback was deemed to be income derived from an industrial undertaking and eligible for relief under the same section. The judgment favored the revenue regarding CCS and favored the assessee concerning duty drawback. en-us Thu, 08 Apr 2004 00:00:00 +0530 Wed, 24 Oct 2018 11:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275970 The High Court held that Cash Compensatory Support (CCS) does not constitute income derived from an industrial undertaking and is not eligible for relief under section 80J of the Income-tax Act. However, duty drawback was deemed to be income derived from an industrial undertaking and eligible for relief under the same section. The judgment favored the revenue regarding CCS and favored the assessee concerning duty drawback. Case-Laws Income Tax Thu, 08 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275970