https://www.taxtmi.com/caselaws?id=64427 The appeal was allowed, and the assessee was granted relief under Section 80J for Unit No. 2. The Tribunal determined that Unit No. 2 should be considered an independent new industrial undertaking, and the capital received from the head office could be regarded as capital for Unit No. 2, entitling the assessee to the relief claimed. The authorities were directed to properly compute the capital and allow the relief as per the decision citing Gedore Tools India (P.) Ltd. en-us Tue, 12 Apr 1988 00:00:00 +0530 Mon, 07 Feb 2011 18:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64427 The appeal was allowed, and the assessee was granted relief under Section 80J for Unit No. 2. The Tribunal determined that Unit No. 2 should be considered an independent new industrial undertaking, and the capital received from the head office could be regarded as capital for Unit No. 2, entitling the assessee to the relief claimed. The authorities were directed to properly compute the capital and allow the relief as per the decision citing Gedore Tools India (P.) Ltd. Case-Laws Income Tax Tue, 12 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64427