https://www.taxtmi.com/caselaws?id=29314 The court ruled in favor of the assessee regarding the eligibility of the export wing as an industrial undertaking for claiming deductions u/s 80J. The judgment highlighted the independence of the export wing, its separate operations, and compliance with legal requirements, ultimately concluding that it was not a reconstruction of the existing business. As a result, the court returned a negative answer to the first question in favor of the assessee, while the second question remained unanswered as it was not pressed during the proceedings. en-us Tue, 16 Feb 1982 00:00:00 +0530 Fri, 12 Mar 2010 11:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=29314 The court ruled in favor of the assessee regarding the eligibility of the export wing as an industrial undertaking for claiming deductions u/s 80J. The judgment highlighted the independence of the export wing, its separate operations, and compliance with legal requirements, ultimately concluding that it was not a reconstruction of the existing business. As a result, the court returned a negative answer to the first question in favor of the assessee, while the second question remained unanswered as it was not pressed during the proceedings. Case-Laws Income Tax Tue, 16 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=29314