https://www.taxtmi.com/circulars?id=9131 Deduction under section 80-J is available only if a new industrial undertaking is formed, shown by substantial fresh capital investment in a distinct unit, employment of requisite labour, manufacture of identifiable articles, profits attributable to the new unit, and a separate physical and organisational identity enabling the unit to be viable on its own; mere expansion that becomes inextricably part of the existing unit does not qualify. en-us Tue, 15 Nov 1977 00:00:00 +0530 Thu, 02 Jun 2011 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9131 Deduction under section 80-J is available only if a new industrial undertaking is formed, shown by substantial fresh capital investment in a distinct unit, employment of requisite labour, manufacture of identifiable articles, profits attributable to the new unit, and a separate physical and organisational identity enabling the unit to be viable on its own; mere expansion that becomes inextricably part of the existing unit does not qualify. Circulars Income Tax Tue, 15 Nov 1977 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9131