https://www.taxtmi.com/caselaws?id=70816 The Tribunal determined that the mining leases held by the assessee constituted assets of the industrial undertaking and should be valued at their market value when acquired. The ITO was instructed to reassess the market value of these assets and allow appropriate deductions under Section 80J for the relevant assessment years. The appeals filed by the assessee were considered allowed for statistical purposes. en-us Mon, 30 Jul 1984 00:00:00 +0530 Tue, 19 Apr 2011 14:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70816 The Tribunal determined that the mining leases held by the assessee constituted assets of the industrial undertaking and should be valued at their market value when acquired. The ITO was instructed to reassess the market value of these assets and allow appropriate deductions under Section 80J for the relevant assessment years. The appeals filed by the assessee were considered allowed for statistical purposes. Case-Laws Income Tax Mon, 30 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70816