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1973 (5) TMI 9 - CALCUTTA HIGH COURT
Industrial undertaking - Splitting up or reconstruction of the existing business - "Whether electrolysis plant set up by the assessee-company was a new industrial undertaking within the meaning of section 15C of the Indian Income-tax Act, 1922, and as such the necessary relief under that section was admissible to the assessee? " - question referred to this court must, therefore, be answered in the affirmative and in favour of the assessee