PRAVEEN SONI vs. COMMISSIONER OF INCOME TAX
Appeal is allowed in the aforesaid terms
ITA - 1145 / 2009HC Delhi29 Mar 2011
Section 80I
purpose of
determining whether an industrial undertaking is a small-
scale undertaking or not, resort had to be taken to the
Explanation to section 32(1)(vi) and not to any other
provision of law whereby an industrial undertaking was to
be regarded as a small-scale industrial undertaking ... basis that since the assessee was
registered as a small-scale industrial undertaking with the
Small-Scale Industries Department, the benefit of section
32(1)(vi) was available to it irrespective of different
provision made by that Explanation in that behalf.”
17.
The upshot of the aforesaid discussion
