TMI Blog2001 (9) TMI 59X X X X Extracts X X X X X X X X Extracts X X X X ..... ome-tax Appellate Tribunal, Delhi Bench C, Delhi (in short "the Tribunal"): "Whether, on the facts and in the circumstances of the case, the Tribunal was right in directing that in the assessment year 1973-74, relief is allowable under section 80J for the full year and not on pro rata basis for the period during which kiln No. 2 in Dead Burnt Magnesite Plant at Salem was working?" The dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the whole year or for the part period during which the industrial undertaking worked", the obvious answer to the question is in the affirmative, in favour of the assessee and against the Revenue. But it shall be subject to the working out of the actual figure, that is, whether there was any profit attributable to the unit in question and the question of carry forward, if any. Reference is a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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