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1996 (3) TMI 3 - SC - Income TaxScope and interpretation of section 80K - Both the plants fulfilled all the conditions for the grant of necessary relief under section 80J of the Act. Accordingly, in the course of assessment of the company for the assessment years commencing from the assessment year 1975-76, the relief to which the appellant was entitled under section 80J - since deduction under section 80J was not actually allowed but only entitled, appellant is entitled to benefit of section 80K
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