Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2001 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (1) TMI 35 - HC - Income TaxExtract: .......on of any employment of these persons. That being the position, the assessee was not entitled to deduction under section 80J(4) of the Act. In view of this finding it is not necessary to decide the question whether the assessee was an industrial undertaking or not. Reference is, therefore, answered in favour of the Revenue and against the assessee.
|