https://www.taxtmi.com/caselaws?id=20424 The High Court ruled in favor of the assessee on issues regarding Kasara Basin Wet Dock, shipway, Kasara Basin, building berths, and relief under section 80J of the Income-tax Act, 1961, based on precedent. However, the Court sided with the Revenue on the issue of treating dredging of the sea as 'plant', following a Supreme Court decision. No costs were awarded in the case. en-us Thu, 15 Jul 1993 00:00:00 +0530 Fri, 13 Nov 2009 18:19:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20424 The High Court ruled in favor of the assessee on issues regarding Kasara Basin Wet Dock, shipway, Kasara Basin, building berths, and relief under section 80J of the Income-tax Act, 1961, based on precedent. However, the Court sided with the Revenue on the issue of treating dredging of the sea as 'plant', following a Supreme Court decision. No costs were awarded in the case. Case-Laws Income Tax Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20424