https://www.taxtmi.com/caselaws?id=375993 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The judgment clarified the application of Section 80-1A for companies with multiple industrial units, emphasizing the independent treatment of units for deduction eligibility. The case highlighted the importance of separate agreements and financial statements to support claims for deduction under the Income Tax Act. en-us Mon, 28 Jan 2019 00:00:00 +0530 Mon, 23 Feb 2026 15:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=375993 The High Court upheld the Tribunal's decision, ruling in favor of the assessee and dismissing the Revenue's appeal. The judgment clarified the application of Section 80-1A for companies with multiple industrial units, emphasizing the independent treatment of units for deduction eligibility. The case highlighted the importance of separate agreements and financial statements to support claims for deduction under the Income Tax Act. Case-Laws Income Tax Mon, 28 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=375993