https://www.taxtmi.com/caselaws?id=18127 The court upheld the Tribunal's decision that the assessee, engaged in construction activities, did not qualify as an industrial undertaking under the Income-tax Act. Consequently, the assessee was not entitled to deductions under sections 80HH and 80-I. The court found the assessee's business activities did not align with the statutory definition of industrial activities, leading to the dismissal of the appeals. The judgment favored the Department, resulting in the enhancement of the assessee's income by the previously allowed deduction amount, with no cost implications for the parties involved. en-us Mon, 11 Mar 1996 00:00:00 +0530 Sat, 26 Sep 2009 18:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18127 The court upheld the Tribunal's decision that the assessee, engaged in construction activities, did not qualify as an industrial undertaking under the Income-tax Act. Consequently, the assessee was not entitled to deductions under sections 80HH and 80-I. The court found the assessee's business activities did not align with the statutory definition of industrial activities, leading to the dismissal of the appeals. The judgment favored the Department, resulting in the enhancement of the assessee's income by the previously allowed deduction amount, with no cost implications for the parties involved. Case-Laws Income Tax Mon, 11 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18127