https://www.taxtmi.com/caselaws?id=36999 The High Court remanded the case back to the Tribunal for a detailed assessment based on the income attribution to manufacturing and processing activities. The decision emphasized the importance of considering the Explanation in determining the classification of an industrial company under the Finance Acts. en-us Fri, 27 Apr 1979 00:00:00 +0530 Thu, 25 Mar 2010 17:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36999 The High Court remanded the case back to the Tribunal for a detailed assessment based on the income attribution to manufacturing and processing activities. The decision emphasized the importance of considering the Explanation in determining the classification of an industrial company under the Finance Acts. Case-Laws Income Tax Fri, 27 Apr 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36999