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        Income Tax

        Exemption from income-tax to the extent of six per cent per annum of the capital employed.

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        Section 80J relief to new industrial undertakings to be allowed proportionate to the period of operation. Relief under Section 80J is to be allowed proportionate to the period during which a qualifying new industrial undertaking is in productive operation; this follows Board reconsideration and legal consultation endorsing the Audit Manual approach permitting pro rata allowance in the absence of controlling higher court authority and despite earlier decisions and commentary favouring full annual allowance.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Section 80J relief to new industrial undertakings to be allowed proportionate to the period of operation.

                                Relief under Section 80J is to be allowed proportionate to the period during which a qualifying new industrial undertaking is in productive operation; this follows Board reconsideration and legal consultation endorsing the Audit Manual approach permitting pro rata allowance in the absence of controlling higher court authority and despite earlier decisions and commentary favouring full annual allowance.


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