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1989 (3) TMI 103 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ncern and it was held that it was not capital employed and the benefit of section 80J on the amount of subsidy was not allowed to the assessee. Hence, these cases are of no help in deciding the case in hand. For the reasons recorded above, we answer the question in favour of the Revenue, in the negative, leaving the parties to bear their own costs.