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2002 (8) TMI 45 - HC - Income TaxNew Industrial Undertaking - Special Deduction u/s 80J & 80HH - "(i) Whether, the assessee-company was eligible for deduction under section 80J of the Income tax Act, 1961, and the assessee's undertaking could be held to be manufacturing or producing articles within the meaning of section 80J?" - "Whether, assessee-company was eligible for deduction under sections 80J and 80HH of the Act and the assessee's undertaking could be held to be manufacturing or producing articles within the meaning of sections 80J and 80HH for the assessment years in question? - Whether, Tribunal was justified in law in directing the Income-tax Officer to consider the assessee's claim for investment allowance for the assessment years in question, for being allowed provided all other conditions laid down in that section were satisfied? - Whether, on the facts and in the circumstances of the case, the assessee-company was eligible for deductions under sections 80J and 80HH of the Income-tax Act, 1961, and the assessee's undertaking could be held to be manufacturing or producing articles within the meaning of sections 80J and 80HH?"
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