https://www.taxtmi.com/caselaws?id=14953 The court held that the assessee, engaged in the business of engineering contractor using a process of pressure piling, did not qualify as an industrial undertaking under sections 80HHA and 80J of the Income-tax Act. The activities undertaken were not considered manufacturing or production of articles as required by the law. The Tribunal's decision in favor of the assessee was overturned, ruling in favor of the Department. The court ordered no costs against the non-applicant and directed the transmission of the order to the Tribunal for further action, emphasizing the need to meet all statutory requirements for claiming deductions under the Act. en-us Thu, 27 Jun 1996 00:00:00 +0530 Mon, 27 Jul 2009 12:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14953 The court held that the assessee, engaged in the business of engineering contractor using a process of pressure piling, did not qualify as an industrial undertaking under sections 80HHA and 80J of the Income-tax Act. The activities undertaken were not considered manufacturing or production of articles as required by the law. The Tribunal's decision in favor of the assessee was overturned, ruling in favor of the Department. The court ordered no costs against the non-applicant and directed the transmission of the order to the Tribunal for further action, emphasizing the need to meet all statutory requirements for claiming deductions under the Act. Case-Laws Income Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14953