https://www.taxtmi.com/caselaws?id=9337 The High Court ruled in favor of the assessee, allowing the benefit of deduction under section 80J for the new chamber constructed within the cold storage facility. The court determined that the new chamber qualified as a separate industrial unit eligible for the deduction, emphasizing its independent operational capacity and compliance with statutory requirements. Legal precedents supported the viability of new industrial units for such deductions, and the court clarified that a cold storage plant could also benefit from the deduction if it operated independently and met the necessary conditions. en-us Tue, 03 May 2005 00:00:00 +0530 Mon, 22 Jun 2009 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9337 The High Court ruled in favor of the assessee, allowing the benefit of deduction under section 80J for the new chamber constructed within the cold storage facility. The court determined that the new chamber qualified as a separate industrial unit eligible for the deduction, emphasizing its independent operational capacity and compliance with statutory requirements. Legal precedents supported the viability of new industrial units for such deductions, and the court clarified that a cold storage plant could also benefit from the deduction if it operated independently and met the necessary conditions. Case-Laws Income Tax Tue, 03 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9337