https://www.taxtmi.com/caselaws?id=19959 The court held in favor of the assessee regarding relief under section 80J, allowing the relief for the whole year even if the industrial undertaking was operative for only part of the year. However, the court ruled in favor of the Department on issues related to capital computation under section 80J and deduction of certain expenses. Additionally, the court affirmed the treatment of barter transactions and upheld the guidelines for adjusting the cost of plant and machinery under section 43A. The parties were directed to bear their own costs. en-us Fri, 16 Oct 1992 00:00:00 +0530 Tue, 10 Nov 2009 18:07:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19959 The court held in favor of the assessee regarding relief under section 80J, allowing the relief for the whole year even if the industrial undertaking was operative for only part of the year. However, the court ruled in favor of the Department on issues related to capital computation under section 80J and deduction of certain expenses. Additionally, the court affirmed the treatment of barter transactions and upheld the guidelines for adjusting the cost of plant and machinery under section 43A. The parties were directed to bear their own costs. Case-Laws Income Tax Fri, 16 Oct 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19959