https://www.taxtmi.com/caselaws?id=5486 Relief under section 84 attached from the assessment year relevant to the year in which the industrial undertaking first began commercial manufacture or production. Because the first thirty hooker cells were installed and used in the previous year ended 31 March 1957, commencement was treated as having occurred in 1957-58, not 1958-59, and no relief was available on the later-year basis. The undertaking was a single commercial unit, so later completion of additional cells did not justify partial or fractional relief. Profits for the relief had to be computed after deducting development rebate, leaving no entitlement on the resulting figures. en-us Thu, 16 Nov 1995 00:00:00 +0530 Tue, 25 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5486 Relief under section 84 attached from the assessment year relevant to the year in which the industrial undertaking first began commercial manufacture or production. Because the first thirty hooker cells were installed and used in the previous year ended 31 March 1957, commencement was treated as having occurred in 1957-58, not 1958-59, and no relief was available on the later-year basis. The undertaking was a single commercial unit, so later completion of additional cells did not justify partial or fractional relief. Profits for the relief had to be computed after deducting development rebate, leaving no entitlement on the resulting figures. Case-Laws Income Tax Thu, 16 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5486