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<h1>Delhi High Court grants deduction under section 80J to private limited company</h1> The High Court of Delhi ruled in favor of the assessee, a private limited company, in a dispute over eligibility for deduction under section 80J of the ... Special Deduction The High Court of Delhi ruled in favor of the assessee, a private limited company engaged in manufacturing and exporting garments, in a dispute regarding eligibility for deduction under section 80J of the Income-tax Act, 1961. The court held that the assessee qualified as an industrial undertaking and was entitled to the deduction. The judgment was based on a previous case, NuLook (P.) Ltd. v. CIT [1986] 157 ITR 253, where a similar activity was considered within the definition of an 'industrial company.' The court answered the question in the affirmative, in favor of the assessee and against the Revenue.
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