https://www.taxtmi.com/caselaws?id=24126 For deduction under section 80J of the Income-tax Act, 1961, the capital base had to include the value of assets under installation. The HC followed the consistent view of several High Courts that such assets form part of the assessee's capital for relief computation, and the question was answered in favour of the assessee. en-us Mon, 27 Feb 1989 00:00:00 +0530 Sat, 16 Jan 2010 17:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24126 For deduction under section 80J of the Income-tax Act, 1961, the capital base had to include the value of assets under installation. The HC followed the consistent view of several High Courts that such assets form part of the assessee's capital for relief computation, and the question was answered in favour of the assessee. Case-Laws Income Tax Mon, 27 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24126