The Indian Hotels Company Ltd. & Others vs The Income Tax Officer, Mumbai & Others

The Supreme Court, under Article 139A, addressed appeals concerning the classification of the Taj Flight Kitchen as an industrial undertaking under Section 80J(4)(iii) of the Income Tax Act, 1961. The Court upheld the Commissioner of Income Tax (Appeals) decision that the Flight Kitchen is not part of hotel activities and thus entitled to deductions under Section 80J. The Court also examined claims for investment allowance under Section 32A, ultimately rejecting the assessee's claims based on prior judicial decisions.