https://www.taxtmi.com/caselaws?id=55654 The Tribunal ruled in favor of the assessees, directing the ITO to allow deductions for sales-tax liability for the last quarter if paid before the due date for filing the return under section 139(1). Additionally, the Tribunal upheld the decision that the ship-breaking business qualified as an industrial undertaking eligible for deductions under sections 80HH and 80-I. The outcome favored the assessees based on the consistent view at Ahmedabad and the Patna High Court's decision. en-us Tue, 07 May 1991 00:00:00 +0530 Mon, 29 Nov 2010 12:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55654 The Tribunal ruled in favor of the assessees, directing the ITO to allow deductions for sales-tax liability for the last quarter if paid before the due date for filing the return under section 139(1). Additionally, the Tribunal upheld the decision that the ship-breaking business qualified as an industrial undertaking eligible for deductions under sections 80HH and 80-I. The outcome favored the assessees based on the consistent view at Ahmedabad and the Patna High Court's decision. Case-Laws Income Tax Tue, 07 May 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55654