https://www.taxtmi.com/caselaws?id=18795 The Court dismissed the tax case petitions, affirming the Tribunal's decision that the assessee, a partner in a manufacturing firm, qualifies as an industrial company for tax relief purposes under the Finance Act. The Court found that the assessee met the conditions specified in the Explanation to section 2(7)(c) and that no referable question of law arose from the Tribunal's orders. The decision was supported by legal principles established in previous case law. en-us Wed, 11 Jan 1995 00:00:00 +0530 Mon, 02 Nov 2009 10:57:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18795 The Court dismissed the tax case petitions, affirming the Tribunal's decision that the assessee, a partner in a manufacturing firm, qualifies as an industrial company for tax relief purposes under the Finance Act. The Court found that the assessee met the conditions specified in the Explanation to section 2(7)(c) and that no referable question of law arose from the Tribunal's orders. The decision was supported by legal principles established in previous case law. Case-Laws Income Tax Wed, 11 Jan 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18795