https://www.taxtmi.com/caselaws?id=36333 The High Court ruled against a private limited company seeking tax exemption under section 84 of the Income Tax Act, 1961 for its galvanizing work, as it did not amount to manufacturing or producing new goods. The court's interpretation clarified that the galvanizing process did not meet the criteria for tax relief, emphasizing the need to fulfill specific conditions outlined in the legislation for industrial undertakings to qualify for exemptions. en-us Tue, 06 Jan 1981 00:00:00 +0530 Sat, 20 Mar 2010 17:18:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36333 The High Court ruled against a private limited company seeking tax exemption under section 84 of the Income Tax Act, 1961 for its galvanizing work, as it did not amount to manufacturing or producing new goods. The court's interpretation clarified that the galvanizing process did not meet the criteria for tax relief, emphasizing the need to fulfill specific conditions outlined in the legislation for industrial undertakings to qualify for exemptions. Case-Laws Income Tax Tue, 06 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36333