https://www.taxtmi.com/caselaws?id=64885 The Tribunal dismissed the appeals challenging the disallowance of the claim under section 80J of the Income-tax Act for the assessment years 1977-78 to 1979-80. The majority opinion upheld that the appellant did not fulfill the conditions specified in section 80J(4)(i) to (iv) and section 80J(6A), supporting the disallowance by the Income-tax Officer and the Appellate Assistant Commissioner. The Tribunal emphasized the appellant's failure to provide necessary particulars for the claim and referenced relevant judicial precedents and decisions, leading to the rejection of the appeals. en-us Tue, 06 Jan 1987 00:00:00 +0530 Thu, 10 Feb 2011 18:02:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64885 The Tribunal dismissed the appeals challenging the disallowance of the claim under section 80J of the Income-tax Act for the assessment years 1977-78 to 1979-80. The majority opinion upheld that the appellant did not fulfill the conditions specified in section 80J(4)(i) to (iv) and section 80J(6A), supporting the disallowance by the Income-tax Officer and the Appellate Assistant Commissioner. The Tribunal emphasized the appellant's failure to provide necessary particulars for the claim and referenced relevant judicial precedents and decisions, leading to the rejection of the appeals. Case-Laws Income Tax Tue, 06 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64885