https://www.taxtmi.com/caselaws?id=15212 Deduction under section 80HHA depended on whether the industrial unit qualified as a small-scale industrial undertaking under the amended statutory linkage to section 11B of the Industries (Development and Regulation) Act, 1951. Any clarification issued through a notified order under section 11B could affect the deduction claim, but the material before the Court was not enough to decide whether the circular or press note relied on met that requirement. The matter was remitted to the Tribunal to determine that question, and the deduction would follow if the answer was in the affirmative. en-us Mon, 25 Oct 1999 00:00:00 +0530 Mon, 03 Aug 2009 17:05:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15212 Deduction under section 80HHA depended on whether the industrial unit qualified as a small-scale industrial undertaking under the amended statutory linkage to section 11B of the Industries (Development and Regulation) Act, 1951. Any clarification issued through a notified order under section 11B could affect the deduction claim, but the material before the Court was not enough to decide whether the circular or press note relied on met that requirement. The matter was remitted to the Tribunal to determine that question, and the deduction would follow if the answer was in the affirmative. Case-Laws Income Tax Mon, 25 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15212