https://www.taxtmi.com/caselaws?id=16104 The High Court of Madras ruled in favor of the Revenue, denying the assessee's claim for relief under Section 80HH for activities not involving manufacturing or production of articles. The court emphasized that the term "industrial undertaking" in Section 80HH is limited to industries engaged in manufacturing or production of articles, excluding construction activities. As the assessee's profit and loss account combined both manufacturing and construction activities without a separate allocation, relief under Section 80HH was not granted. The Revenue was awarded costs of Rs. 750. en-us Mon, 23 Feb 1998 00:00:00 +0530 Tue, 01 Sep 2009 11:30:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16104 The High Court of Madras ruled in favor of the Revenue, denying the assessee's claim for relief under Section 80HH for activities not involving manufacturing or production of articles. The court emphasized that the term "industrial undertaking" in Section 80HH is limited to industries engaged in manufacturing or production of articles, excluding construction activities. As the assessee's profit and loss account combined both manufacturing and construction activities without a separate allocation, relief under Section 80HH was not granted. The Revenue was awarded costs of Rs. 750. Case-Laws Income Tax Mon, 23 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16104