https://www.taxtmi.com/caselaws?id=192652 The appeal was partly allowed. The Tribunal allowed the full deduction under Section 80J, the provision for gratuity, and the deduction for disputed water charges based on the settled amount. The Tribunal disallowed the deduction for the surtax liability and the development rebate for process and designs not put to use. The issue of increased development rebate for priority industry was remanded to the ITO for reconsideration. en-us Thu, 01 Dec 1977 00:00:00 +0530 Fri, 09 Jun 2017 14:13:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192652 The appeal was partly allowed. The Tribunal allowed the full deduction under Section 80J, the provision for gratuity, and the deduction for disputed water charges based on the settled amount. The Tribunal disallowed the deduction for the surtax liability and the development rebate for process and designs not put to use. The issue of increased development rebate for priority industry was remanded to the ITO for reconsideration. Case-Laws Income Tax Thu, 01 Dec 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192652