https://www.taxtmi.com/caselaws?id=23681 The judgment upheld the allowance of relief under section 84, emphasizing that the Income-tax Officer's withdrawal was unjustified. It clarified that disputes should focus on the quantum of relief, not eligibility. The court dismissed the disallowance of estimated closing stock in the machinery repairs account as a factual matter. The decision highlighted the significance of factual considerations and previous court rulings in assessing income tax issues. en-us Mon, 17 Jul 1989 00:00:00 +0530 Wed, 23 Dec 2009 11:56:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23681 The judgment upheld the allowance of relief under section 84, emphasizing that the Income-tax Officer's withdrawal was unjustified. It clarified that disputes should focus on the quantum of relief, not eligibility. The court dismissed the disallowance of estimated closing stock in the machinery repairs account as a factual matter. The decision highlighted the significance of factual considerations and previous court rulings in assessing income tax issues. Case-Laws Income Tax Mon, 17 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23681