https://www.taxtmi.com/caselaws?id=21601 Processing prawns was treated as production of articles, so the activity qualified as an industrial undertaking for relief under section 80J of the Income-tax Act, 1961. The High Court followed its earlier binding view in the assessee's own case and the connected precedent on the same activity. On that basis, the assessee's entire business income was held eligible for section 80J relief, and the referred question was answered in favour of the assessee. en-us Wed, 29 Nov 1989 00:00:00 +0530 Wed, 25 Nov 2009 16:44:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21601 Processing prawns was treated as production of articles, so the activity qualified as an industrial undertaking for relief under section 80J of the Income-tax Act, 1961. The High Court followed its earlier binding view in the assessee's own case and the connected precedent on the same activity. On that basis, the assessee's entire business income was held eligible for section 80J relief, and the referred question was answered in favour of the assessee. Case-Laws Income Tax Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21601