https://www.taxtmi.com/caselaws?id=25205 The court upheld the Appellate Assistant Commissioner's decision to allow relief under section 80J as the claim was made during assessment proceedings. However, the court ruled that the assessee was not entitled to deduction under section 80J due to non-compliance with statutory requirements. The judgment emphasized the need for the Income-tax Officer to consider claims made during assessment proceedings and highlighted the importance of adhering to tax deduction provisions. No costs were awarded in this case. en-us Fri, 30 Jan 1987 00:00:00 +0530 Wed, 27 Jan 2010 11:43:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25205 The court upheld the Appellate Assistant Commissioner's decision to allow relief under section 80J as the claim was made during assessment proceedings. However, the court ruled that the assessee was not entitled to deduction under section 80J due to non-compliance with statutory requirements. The judgment emphasized the need for the Income-tax Officer to consider claims made during assessment proceedings and highlighted the importance of adhering to tax deduction provisions. No costs were awarded in this case. Case-Laws Income Tax Fri, 30 Jan 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25205