In the result, the matter is remitted to the Tribunal to
Bench: ALOK ARADHE,R. NATARAJ
35D(2)C are restrictive and not illustrative in nature. 7 5. With regard to the claim of the assessee for deduction under Section 80JJAA of the Act, it is submitted that the Assessing Officer rightly did not allow the assessee, the deduction claimed by it on the ground that the assessee is not an industrial undertaking engaged