https://www.taxtmi.com/caselaws?id=18462 Relief under section 80J was unavailable where cellulose film plant No. 4 had already been found, in earlier proceedings concerning the same assessee, to be only an expansion of an existing business and not a new industrial undertaking. That prior finding concluded the claim against the assessee, so the deduction failed on the merits. Because the foundational entitlement to section 80J relief was absent, no proportionate relief for part of the year could be granted either. Both questions were answered against the assessee and in favour of the Revenue. en-us Wed, 24 Jan 1996 00:00:00 +0530 Thu, 01 Oct 2009 11:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18462 Relief under section 80J was unavailable where cellulose film plant No. 4 had already been found, in earlier proceedings concerning the same assessee, to be only an expansion of an existing business and not a new industrial undertaking. That prior finding concluded the claim against the assessee, so the deduction failed on the merits. Because the foundational entitlement to section 80J relief was absent, no proportionate relief for part of the year could be granted either. Both questions were answered against the assessee and in favour of the Revenue. Case-Laws Income Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18462