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1991 (3) TMI 114 - BOMBAY HIGH COURT
Extract:
.......ate accounts, our court has already held in the case of Mahindra Sintered Products Ltd. v. CIT 1989 177 ITR 111, that maintenance of separate accounts is not a prerequisite for granting relief under section 80J. In the above view of the matter, we answer the first question also in the affirmative and in favour of the assessee. No order as to costs.