https://www.taxtmi.com/caselaws?id=22661 The court ruled in favor of the assessee on all three issues: the cost of technical know-how was included in capital computation for relief under section 80J, interest income was considered as business income for relief under section 80-1, and the bank deposit earmarked for expansion was deemed capital employed for relief under section 80J. The High Court's decisions aligned with relevant rules and precedents, providing relief to the assessee in each instance. en-us Wed, 27 Feb 1991 00:00:00 +0530 Sat, 12 Dec 2009 11:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22661 The court ruled in favor of the assessee on all three issues: the cost of technical know-how was included in capital computation for relief under section 80J, interest income was considered as business income for relief under section 80-1, and the bank deposit earmarked for expansion was deemed capital employed for relief under section 80J. The High Court's decisions aligned with relevant rules and precedents, providing relief to the assessee in each instance. Case-Laws Income Tax Wed, 27 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22661