https://www.taxtmi.com/caselaws?id=294971 The court addressed various issues related to the interpretation of the Income Tax Act, including the applicability of a previous court decision, the eligibility of the Appellant as an industrial undertaking for deductions, and the prospective application of legislative amendments. The judgment acknowledged the substantial questions of law raised and the procedural aspect of the Respondent waiving service. Ultimately, the court's analysis provided a detailed examination of each issue, leading to a comprehensive overview of the court's decisions in this case. en-us Mon, 10 Mar 2014 00:00:00 +0530 Thu, 13 May 2021 08:27:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294971 The court addressed various issues related to the interpretation of the Income Tax Act, including the applicability of a previous court decision, the eligibility of the Appellant as an industrial undertaking for deductions, and the prospective application of legislative amendments. The judgment acknowledged the substantial questions of law raised and the procedural aspect of the Respondent waiving service. Ultimately, the court's analysis provided a detailed examination of each issue, leading to a comprehensive overview of the court's decisions in this case. Case-Laws Income Tax Mon, 10 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294971