whether relief u/s 80J of the Income-tax Act, 1961, is admissible in a case where there is an expansion of an existing industrial unit

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..... d the 1 April, 1950 clarifying the circumstances under which relief u/s 15C of the Indian Income-tax Act, 1922 was admissible. A copy of the circular is enclosed for ready reference. 2. The provision corresponding to Section 15C was section 84 in the Income-tax Act, 1961 which has been replaced by Section 80J from 1-4-1968. 3. The question whether relief u/s 80J of the Income-tax Act, 1961, is .....

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