https://www.taxtmi.com/caselaws?id=15096 Engineering contract activity was treated as an integrated whole, so profit could not be isolated by apportioning income to a supposed manufacturing component for relief under sections 80HH, 80-I and 80J. Relying on the Supreme Court's Budharaja principle, the court noted that such construction activity does not justify a separate inquiry into whether part of the business generated deductible profit. The Tribunal's direction to compute entitlement by identifying income relatable to manufacturing activities was therefore contrary to settled law and unsustainable; the issue was answered against the assessee and in favour of the Revenue. en-us Wed, 06 Oct 1999 00:00:00 +0530 Mon, 03 Aug 2009 10:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15096 Engineering contract activity was treated as an integrated whole, so profit could not be isolated by apportioning income to a supposed manufacturing component for relief under sections 80HH, 80-I and 80J. Relying on the Supreme Court's Budharaja principle, the court noted that such construction activity does not justify a separate inquiry into whether part of the business generated deductible profit. The Tribunal's direction to compute entitlement by identifying income relatable to manufacturing activities was therefore contrary to settled law and unsustainable; the issue was answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 06 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15096