https://www.taxtmi.com/caselaws?id=398490 The Tribunal allowed the appellant's appeal, directing the allowance of the remaining disallowed amount as a deduction under section 80IC. The judgment favored the appellant by recognizing the connection between scrap sales and its industrial undertaking, deeming the disallowance incorrect and emphasizing that scrap sales are integral to the business activities for claiming the deduction. en-us Fri, 04 Sep 2020 00:00:00 +0530 Wed, 16 Sep 2020 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398490 The Tribunal allowed the appellant's appeal, directing the allowance of the remaining disallowed amount as a deduction under section 80IC. The judgment favored the appellant by recognizing the connection between scrap sales and its industrial undertaking, deeming the disallowance incorrect and emphasizing that scrap sales are integral to the business activities for claiming the deduction. Case-Laws Income Tax Fri, 04 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398490