https://www.taxtmi.com/caselaws?id=17532 The High Court remanded the case back to the Tribunal for reevaluation in light of the Supreme Court's decision, which clarified the eligibility for tax benefits under sections 32A, 80HH, and 80-I of the Income-tax Act, 1961. The Supreme Court distinguished between industrial production and civil construction, emphasizing that only industrial production qualifies for benefits. The High Court did not directly answer the questions but instructed the Tribunal to reconsider the matter based on the Supreme Court's ruling in CIT v. N. C. Budharaja and Co. [1993] 204 ITR 412. en-us Mon, 15 Jul 1996 00:00:00 +0530 Wed, 23 Sep 2009 11:37:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17532 The High Court remanded the case back to the Tribunal for reevaluation in light of the Supreme Court's decision, which clarified the eligibility for tax benefits under sections 32A, 80HH, and 80-I of the Income-tax Act, 1961. The Supreme Court distinguished between industrial production and civil construction, emphasizing that only industrial production qualifies for benefits. The High Court did not directly answer the questions but instructed the Tribunal to reconsider the matter based on the Supreme Court's ruling in CIT v. N. C. Budharaja and Co. [1993] 204 ITR 412. Case-Laws Income Tax Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17532