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1985 (10) TMI 69 - BOMBAY HIGH COURT
Extract:
.......s that substantial compliance with the provisions of section 80J(4)(iv) of the Income-tax Act, 1961, had been achieved. The benefit of section 80J cannot be withheld from the assessee (and has to be allowed) on that account. The question is, accordingly, answered in the affirmative and in favour of the assessee. There shall be no order as to costs.