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1978 (10) TMI 3 - SC - Income TaxAssessee, 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
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