https://www.taxtmi.com/caselaws?id=12689 Deduction under section 80J is available only if the industrial undertaking satisfies the statutory conditions in section 80J(4), including the worker threshold in clause (iv). Where the undertaking used power, it had to employ ten or more workers, and where it did not, twenty or more workers. The condition was not met in the year under consideration, so the claim could not be sustained merely because relief had been allowed in the initial assessment year. The assessee was therefore not entitled to the deduction for the relevant year. en-us Thu, 07 Feb 2002 00:00:00 +0530 Thu, 21 May 2009 11:57:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12689 Deduction under section 80J is available only if the industrial undertaking satisfies the statutory conditions in section 80J(4), including the worker threshold in clause (iv). Where the undertaking used power, it had to employ ten or more workers, and where it did not, twenty or more workers. The condition was not met in the year under consideration, so the claim could not be sustained merely because relief had been allowed in the initial assessment year. The assessee was therefore not entitled to the deduction for the relevant year. Case-Laws Income Tax Thu, 07 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12689