https://www.taxtmi.com/caselaws?id=64936 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on two issues: 1. The new printing machine was deemed an independent industrial unit eligible for relief under Section 80J. 2. Travel expenses for Sh. Vishwanath and his wife were allowed as deductible due to established business necessity and connection. en-us Thu, 07 Dec 1989 00:00:00 +0530 Fri, 11 Feb 2011 12:35:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=64936 The Tribunal dismissed the revenue's appeal, upholding the CIT(A)'s decisions on two issues: 1. The new printing machine was deemed an independent industrial unit eligible for relief under Section 80J. 2. Travel expenses for Sh. Vishwanath and his wife were allowed as deductible due to established business necessity and connection. Case-Laws Income Tax Thu, 07 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=64936