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1987 (3) TMI 45 - BOMBAY HIGH COURTExtract: .......lar directs that the deduction under section 80J of the Income-tax Act, 1961, should not be reduced proportionately with reference to the period for which the business of the undertaking was not carried on during the relevant previous year. Accordingly, the question is answered in the affirmative and in favour of the assessee. No order as to costs.
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