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of <h1>Excluding leased stock-in-trade from capital employed affects tax relief eligibility under Income-tax Act</h1> <h3>Commissioner of Income-Tax Versus Titanium Equipments And Anodes Manufacturing Co. Limited.</h3> Commissioner of Income-Tax Versus Titanium Equipments And Anodes Manufacturing Co. Limited. - [2003] 259 ITR 487, 134 TAXMANN 724 The High Court of Madras ruled that the value of stock-in-trade leased out by the assessee should not be considered as part of the capital employed for computing relief under section 80J of the Income-tax Act. The Tribunal erred in reversing the decision of the Commissioner, and the judgment favored the Revenue.
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