https://www.taxtmi.com/caselaws?id=16484 Goods transportation by truck was held not to amount to an "industrial undertaking" or "industrial unit" for purposes of section 35D, so the assessee's claim failed on that basis. Rule 6AA, introduced with effect from 1 August 1981, was also held not to apply retrospectively to assessment year 1981-82 for relief under section 35B, so that claim likewise failed. The Tribunal's order was therefore upheld and both referred questions were answered against the assessee. en-us Mon, 04 Aug 1997 00:00:00 +0530 Tue, 08 Sep 2009 11:23:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16484 Goods transportation by truck was held not to amount to an "industrial undertaking" or "industrial unit" for purposes of section 35D, so the assessee's claim failed on that basis. Rule 6AA, introduced with effect from 1 August 1981, was also held not to apply retrospectively to assessment year 1981-82 for relief under section 35B, so that claim likewise failed. The Tribunal's order was therefore upheld and both referred questions were answered against the assessee. Case-Laws Income Tax Mon, 04 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16484