Forgot password
New User/ Regiser
⇒ Register to get Live Demo
1978 (10) TMI 3 - SUPREME COURT
Assessee, a private limited company, carried on several businesses amongst which there was a business of cold storage plant- new industrial undertaking to which sub-s. (4) of s. 80J of the I. T. Act, 1961, applied - assessee is entitled to deduction of relevant amount of capital employed and deficiency of earlier year for the purpose of s. 80J