https://www.taxtmi.com/caselaws?id=70365 The Tribunal held that the amended section of the Income-tax Act, 1961 was applicable, confirming the exclusion of liabilities in the computation of capital employed for relief under section 80J. Despite a difference of opinion among members, the matter was set aside for fresh decision post the Supreme Court or Madras High Court's ruling on the issue, emphasizing procedural adherence and awaiting a conclusive resolution. en-us Mon, 09 Apr 1984 00:00:00 +0530 Fri, 15 Apr 2011 17:44:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70365 The Tribunal held that the amended section of the Income-tax Act, 1961 was applicable, confirming the exclusion of liabilities in the computation of capital employed for relief under section 80J. Despite a difference of opinion among members, the matter was set aside for fresh decision post the Supreme Court or Madras High Court's ruling on the issue, emphasizing procedural adherence and awaiting a conclusive resolution. Case-Laws Income Tax Mon, 09 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70365