https://www.taxtmi.com/caselaws?id=17741 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that the new unit did not qualify as a separate industrial undertaking eligible for deduction under section 80J of the Income-tax Act, 1961. The court agreed with the findings that the new unit was an extension of the existing one, based on shared facilities and operational commonalities, leading to the denial of the deduction claimed by the assessee. en-us Tue, 08 Oct 1996 00:00:00 +0530 Thu, 24 Sep 2009 14:09:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17741 The High Court upheld the decision of the Income-tax Appellate Tribunal, ruling that the new unit did not qualify as a separate industrial undertaking eligible for deduction under section 80J of the Income-tax Act, 1961. The court agreed with the findings that the new unit was an extension of the existing one, based on shared facilities and operational commonalities, leading to the denial of the deduction claimed by the assessee. Case-Laws Income Tax Tue, 08 Oct 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17741