https://www.taxtmi.com/caselaws?id=25963 An appeal against an order giving effect to appellate directions was treated as maintainable because the point was already covered by settled precedent in the assessee's own case. Relief under section 80J of the Income-tax Act was held to be available in full for the assessment year even where the new industrial undertaking operated only during part of the accounting year, since the deduction depended on functioning during the relevant year and not on continuous operation for all twelve months. Both issues were decided in favour of the assessee, and the Revenue's challenge failed. en-us Tue, 17 Jul 1984 00:00:00 +0530 Tue, 02 Feb 2010 10:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25963 An appeal against an order giving effect to appellate directions was treated as maintainable because the point was already covered by settled precedent in the assessee's own case. Relief under section 80J of the Income-tax Act was held to be available in full for the assessment year even where the new industrial undertaking operated only during part of the accounting year, since the deduction depended on functioning during the relevant year and not on continuous operation for all twelve months. Both issues were decided in favour of the assessee, and the Revenue's challenge failed. Case-Laws Income Tax Tue, 17 Jul 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25963