https://www.taxtmi.com/caselaws?id=190824 The Madras High Court held that the assessee was not entitled to relief under section 80J of the Income Tax Act for the assessment year 1978-79. The Court based its decision on previous rulings and the absence of new material or facts warranting a different outcome, declining to refer the matter to a Full Bench for reconsideration. en-us Tue, 11 Feb 1997 00:00:00 +0530 Thu, 02 Mar 2017 17:15:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190824 The Madras High Court held that the assessee was not entitled to relief under section 80J of the Income Tax Act for the assessment year 1978-79. The Court based its decision on previous rulings and the absence of new material or facts warranting a different outcome, declining to refer the matter to a Full Bench for reconsideration. Case-Laws Income Tax Tue, 11 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190824