https://www.taxtmi.com/caselaws?id=16569 The court ruled in favor of the assessee, affirming their entitlement to the deduction under section 80J on the capital employed in the new chambers added to the cold storage facility. The Commissioner of Income-tax (Appeals) determined that the requirement of having 10 or more persons employed applied to manufacturing units, not to a cold storage facility, leading to the allowance of the deduction. The Appellate Tribunal upheld this decision, emphasizing that the clause requiring 10 or more workers in a manufacturing process did not apply to the assessee's non-manufacturing cold storage operation. en-us Fri, 24 Oct 1997 00:00:00 +0530 Tue, 08 Sep 2009 15:41:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16569 The court ruled in favor of the assessee, affirming their entitlement to the deduction under section 80J on the capital employed in the new chambers added to the cold storage facility. The Commissioner of Income-tax (Appeals) determined that the requirement of having 10 or more persons employed applied to manufacturing units, not to a cold storage facility, leading to the allowance of the deduction. The Appellate Tribunal upheld this decision, emphasizing that the clause requiring 10 or more workers in a manufacturing process did not apply to the assessee's non-manufacturing cold storage operation. Case-Laws Income Tax Fri, 24 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16569