Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 1983 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (9) TMI 123 - AT - Income TaxExtract: .......y bifurcation of the capital-employed for industrial undertaking as it was nothing but industrial undertaking as well. The action of the AAC confirming the action of the ITO, therefore, for both the assessment years is reversed. The assessee s contention pertaining to s. 80J relief is accepted. 7. In the result, both the appeals are partly allowed.
|