https://www.taxtmi.com/caselaws?id=36126 The High Court of Delhi ruled in favor of the assessee, a public limited company engaged in book publication, in a case regarding the interpretation of whether it qualified as an industrial company under the Finance Act, 1970. The court held that the assessee, involved in the manufacturing or processing of books from manuscript to finished product, met the criteria of an industrial company under the Act. The decision was based on precedents and departmental acceptance in similar cases, with each party bearing their own costs. en-us Mon, 28 Jul 1980 00:00:00 +0530 Fri, 19 Mar 2010 14:11:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36126 The High Court of Delhi ruled in favor of the assessee, a public limited company engaged in book publication, in a case regarding the interpretation of whether it qualified as an industrial company under the Finance Act, 1970. The court held that the assessee, involved in the manufacturing or processing of books from manuscript to finished product, met the criteria of an industrial company under the Act. The decision was based on precedents and departmental acceptance in similar cases, with each party bearing their own costs. Case-Laws Income Tax Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36126