Court grants full relief under section 80J for 12 months, irrespective of working period.

The High Court of Andhra Pradesh ruled in favor of the assessee, granting relief under section 80J for the full 12-month period, regardless of the actual working period, citing a previous case from July 17, 1984. No costs were awarded.

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The High Court of Andhra Pradesh ruled in favor of the assessee regarding the relief under section 80J for the entire 12-month period, irrespective of the actual working period. The decision was based on a previous case dated July 17, 1984. No costs were awarded. (Case citation: 1984 (8) TMI 9 - Andhra Pradesh High Court)

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