COMMNR. OF INCOME TAX, TRIVANDRUM vs R. PRATHAP, SUN FOOD CORPORATION — C.A. No. 2327/2005

Case Summary: C.A. No. 002327/2005 The Supreme Court allowed the Income Tax Commissioner's appeal against R. Prathap/Sun Food Corporation regarding Section 80HH deduction eligibility for assessment year 1994-95. The Court found the assessee failed to provide necessary particulars about cashew processing activities, outsourced work to sister concerns, their locations, or whether materials returned for further processing, thus not establishing entitlement to the 20% industrial undertaking deduction. The Court set aside the High Court and Tribunal judgments and allowed the appeal with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.