https://www.taxtmi.com/caselaws?id=21767 The court ruled against the assessee on both issues, emphasizing the necessity of establishing a new, independent industrial unit for claiming benefits under section 80J and adhering to the statutory requirements for deductions under section 35B of the Income-tax Act, 1961. The judgment underscores the importance of distinctiveness and independence in determining eligibility for tax benefits and deductions. en-us Mon, 25 Mar 1991 00:00:00 +0530 Sat, 28 Nov 2009 15:46:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21767 The court ruled against the assessee on both issues, emphasizing the necessity of establishing a new, independent industrial unit for claiming benefits under section 80J and adhering to the statutory requirements for deductions under section 35B of the Income-tax Act, 1961. The judgment underscores the importance of distinctiveness and independence in determining eligibility for tax benefits and deductions. Case-Laws Income Tax Mon, 25 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21767