https://www.taxtmi.com/caselaws?id=22848 The High Court of Madhya Pradesh ruled in favor of the Revenue and against the assessee, stating that the Income-tax Officer was not correct in law in granting relief to the assessee under section 80J in the rectification proceedings under section 154. The court emphasized that unless the conditions under section 80J(4) are fulfilled, an assessee is not entitled to any deduction under section 80J. The rectification orders were found to proceed on the assumption that all conditions under section 80J(4) were met by the assessee, without proper verification. en-us Sat, 23 Jun 1990 00:00:00 +0530 Mon, 14 Dec 2009 15:20:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22848 The High Court of Madhya Pradesh ruled in favor of the Revenue and against the assessee, stating that the Income-tax Officer was not correct in law in granting relief to the assessee under section 80J in the rectification proceedings under section 154. The court emphasized that unless the conditions under section 80J(4) are fulfilled, an assessee is not entitled to any deduction under section 80J. The rectification orders were found to proceed on the assumption that all conditions under section 80J(4) were met by the assessee, without proper verification. Case-Laws Income Tax Sat, 23 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22848