https://www.taxtmi.com/caselaws?id=58209 The Tribunal allowed the appeals, emphasizing the importance of treating each industrial undertaking as a distinct unit for applying deductions under sections 80J and 80HH of the Income Tax Act. The judgment clarified the correct interpretation of the provisions and stressed the separate treatment of industrial units for tax relief purposes. The assessments were deemed not erroneous or prejudicial to the revenue's interest, leading to the cancellation of the impugned order and restoration of the original assessments. en-us Wed, 13 Sep 1989 00:00:00 +0530 Fri, 17 Dec 2010 18:14:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58209 The Tribunal allowed the appeals, emphasizing the importance of treating each industrial undertaking as a distinct unit for applying deductions under sections 80J and 80HH of the Income Tax Act. The judgment clarified the correct interpretation of the provisions and stressed the separate treatment of industrial units for tax relief purposes. The assessments were deemed not erroneous or prejudicial to the revenue's interest, leading to the cancellation of the impugned order and restoration of the original assessments. Case-Laws Income Tax Wed, 13 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58209