1989 (11) TMI 8

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..... -At the instance of the Revenue, the Income-tax Appellate Tribunal (in short, " the Tribunal ") has referred the following question of law for the decision of this court in the above two referred cases : " Whether, on the facts and in the circumstances of the case, the Tribunal is right in law in upholding the order of the Commissioner of Income-tax (Appeals) who held that the entire business....

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..... 35 (Coch)/82 (order dated May 12, 1985), and, in the light of the above decision of the Tribunal, the assessee is entitled to the relief under section 80J of the Act. It is thereafter at the instance of the Revenue that the question of law, formulated hereinabove, has been referred for the decision of this court. We heard counsel. The earlier decision of the Tribunal rendered in I.T.A. No. 35....

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....7] 166 ITR 624, this court held that processing of prawns amounts to production of articles and the business will be an industrial undertaking for the purpose of section 80H of the Income-tax Act. The same reasoning will hold good to hold that the processing of prawns will amount to production of articles and so it is an industrial undertaking for the purpose of section 80J of the Incometax Act. T....