https://www.taxtmi.com/caselaws?id=56643 The Appellate Tribunal ITAT Allahabad allowed the appeal, overturning the decision of the Commissioner (Appeals) and granting the assessee the reliefs under sections 32A, 80HH, and 80J of the Income-tax Act, 1961. The Tribunal held that the assessee's activities constituted an industrial undertaking involving the manufacturing process, independent of the main contracting company, and thus, entitled to the reliefs. en-us Mon, 23 Dec 1985 00:00:00 +0530 Mon, 06 Dec 2010 10:53:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56643 The Appellate Tribunal ITAT Allahabad allowed the appeal, overturning the decision of the Commissioner (Appeals) and granting the assessee the reliefs under sections 32A, 80HH, and 80J of the Income-tax Act, 1961. The Tribunal held that the assessee's activities constituted an industrial undertaking involving the manufacturing process, independent of the main contracting company, and thus, entitled to the reliefs. Case-Laws Income Tax Mon, 23 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56643