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of <h1>High Court Upholds Tribunal's Decision on Section 80J Deduction</h1> The High Court of Madhya Pradesh upheld the Tribunal's decision to allow deduction under section 80J of the Income-tax Act, 1961 for the assessment year ... Appeal To Tribunal, Deduction U/S 80J, New Industrial Undertaking The High Court of Madhya Pradesh upheld the Tribunal's decision to allow deduction under section 80J of the Income-tax Act, 1961 for the assessment year 1975-76. The Tribunal found that there was sufficient material on record to justify the deduction, in line with the decision in CIT v. Gangappa Cables Ltd. The court ruled in favor of the assessee, stating that the Tribunal had the jurisdiction to uphold the deduction.
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