https://www.taxtmi.com/caselaws?id=21779 A cold storage unit was examined to determine whether it amounted to reconstruction of an existing business so as to disqualify the assessee from deduction under section 80J of the Income-tax Act, 1961. The Tribunal had allowed the claim by following its earlier decision for the prior assessment year, and that earlier view had already been upheld by the Court. As no distinguishing feature was shown, the Court treated itself as bound by its earlier ruling on the same factual and legal issue and answered the reference in favour of the assessee and against the Revenue. en-us Fri, 19 Apr 1991 00:00:00 +0530 Sat, 28 Nov 2009 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21779 A cold storage unit was examined to determine whether it amounted to reconstruction of an existing business so as to disqualify the assessee from deduction under section 80J of the Income-tax Act, 1961. The Tribunal had allowed the claim by following its earlier decision for the prior assessment year, and that earlier view had already been upheld by the Court. As no distinguishing feature was shown, the Court treated itself as bound by its earlier ruling on the same factual and legal issue and answered the reference in favour of the assessee and against the Revenue. Case-Laws Income Tax Fri, 19 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21779