https://www.taxtmi.com/caselaws?id=18990 The High Court of Rajasthan ruled in favor of the Revenue against the assessee, denying the deduction under section 35B(1A) of the Income-tax Act, 1961. The court held that the assessee-firm did not qualify as an industrial undertaking eligible for the deduction, citing similarities with a prior case involving Dhandia Gems Corporation. The court concluded that the assessee did not substantiate that the goods were manufactured by a small-scale industrial undertaking, leading to the disallowance of the deduction. en-us Fri, 10 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 12:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18990 The High Court of Rajasthan ruled in favor of the Revenue against the assessee, denying the deduction under section 35B(1A) of the Income-tax Act, 1961. The court held that the assessee-firm did not qualify as an industrial undertaking eligible for the deduction, citing similarities with a prior case involving Dhandia Gems Corporation. The court concluded that the assessee did not substantiate that the goods were manufactured by a small-scale industrial undertaking, leading to the disallowance of the deduction. Case-Laws Income Tax Fri, 10 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18990