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<h1>Including Work-in-Progress in Capital for Relief under Section 80J Income-tax Act</h1> <h3>Commissioner Of Income-Tax Versus Trichy Distilleries And Chemicals Limited</h3> Commissioner Of Income-Tax Versus Trichy Distilleries And Chemicals Limited - [1995] 214 ITR 809 The High Court of Madras held that work-in-progress should be included in the computation of capital for granting relief under section 80J of the Income-tax Act. The court found no error in the Tribunal's decision and disposed of the reference accordingly.