2002 (3) TMI 2

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....For the Respondent : S. Ganesh, Senior Advocate (Rajiv Tyagi , B. V. Balaram Das and Ms. Sushma Suri, Advocates) ORDER The question to be considered reads thus (see [2000] 241 ITR 319, 320): "Whether, on the facts and in the circumstances of the case, the assessee-firm is an industrial undertaking eligible for deduction under sections 80HH, 80-I, 80J of the Income-tax Act, 1961?" ....