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TMI Blog1988 (9) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... #39;s claim to be treated as an industrial company has remanded the matter back to the ITO to ascertain, if necessary, the quantum of income of the assessee's activity as a flight kitchen. However, the basic question is whether the flight kitchen is an activity entitling the assessee to be treated as an industrial company even on the assumption that the income from such activity is more than 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consideration by the Tribunal. On considering the Tribunal's decisions and the aforesaid decision, the ITO should decide, in the first place, whether the activity of the flight kitchen can be considered to be an activity which should entitle the assessee to be classified as a manufacturing company. It is only thereafter that he will take the exercise of computing the income from such activity ..... X X X X Extracts X X X X X X X X Extracts X X X X
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