https://www.taxtmi.com/caselaws?id=26052 The High Court ruled in favor of the assessee regarding the deduction for gratuity provision for the assessment year 1971-72. However, the court denied the relief claimed under section 80J for a new cellulose film unit established in the same assessment year. The court upheld the Tribunal's decision, stating that the new plant was not considered a separate industrial undertaking under section 80J due to its integration with existing units and absence of separate accounting. en-us Wed, 06 Nov 1985 00:00:00 +0530 Tue, 02 Feb 2010 14:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=26052 The High Court ruled in favor of the assessee regarding the deduction for gratuity provision for the assessment year 1971-72. However, the court denied the relief claimed under section 80J for a new cellulose film unit established in the same assessment year. The court upheld the Tribunal's decision, stating that the new plant was not considered a separate industrial undertaking under section 80J due to its integration with existing units and absence of separate accounting. Case-Laws Income Tax Wed, 06 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=26052