https://www.taxtmi.com/caselaws?id=15104 The court directed the Tribunal to re-examine the classification of certain equipment for development rebate and provide a detailed rationale for classifying the assessee-bank as an industrial undertaking. This re-evaluation would impact deductions under section 80J and the admissibility of the provision for gratuity, emphasizing the need for a well-founded decision on these matters. en-us Thu, 25 May 2000 00:00:00 +0530 Mon, 03 Aug 2009 11:04:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15104 The court directed the Tribunal to re-examine the classification of certain equipment for development rebate and provide a detailed rationale for classifying the assessee-bank as an industrial undertaking. This re-evaluation would impact deductions under section 80J and the admissibility of the provision for gratuity, emphasizing the need for a well-founded decision on these matters. Case-Laws Income Tax Thu, 25 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15104