https://www.taxtmi.com/caselaws?id=21827 Processing and freezing prawns and similar fish products was treated as production of an article, so the business qualified as an industrial undertaking for deduction under section 80J of the Income-tax Act, 1961. The same reasoning previously applied under section 80HH was followed, and the binding earlier decision covered the issue. As a result, the assessee was entitled to section 80J relief, and no referable question of law survived for reference under section 256(2). en-us Mon, 23 Jan 1989 00:00:00 +0530 Tue, 01 Dec 2009 17:59:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21827 Processing and freezing prawns and similar fish products was treated as production of an article, so the business qualified as an industrial undertaking for deduction under section 80J of the Income-tax Act, 1961. The same reasoning previously applied under section 80HH was followed, and the binding earlier decision covered the issue. As a result, the assessee was entitled to section 80J relief, and no referable question of law survived for reference under section 256(2). Case-Laws Income Tax Mon, 23 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21827