https://www.taxtmi.com/caselaws?id=13004 Section 80J relief for an industrial undertaking was to be computed for the full assessment year, even if the unit worked only for part of that year, rather than being restricted to a pro rata basis. The settled position applied by the High Court favoured the assessee on the period for which the deduction could be worked out. Actual computation still depended on the profits attributable to the unit and any question of carry forward, where relevant. en-us Tue, 04 Sep 2001 00:00:00 +0530 Mon, 25 May 2009 18:14:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=13004 Section 80J relief for an industrial undertaking was to be computed for the full assessment year, even if the unit worked only for part of that year, rather than being restricted to a pro rata basis. The settled position applied by the High Court favoured the assessee on the period for which the deduction could be worked out. Actual computation still depended on the profits attributable to the unit and any question of carry forward, where relevant. Case-Laws Income Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=13004