https://www.taxtmi.com/caselaws?id=28083 The High Court ruled in favor of the assessee regarding the depreciation and extra shift allowance issue, stating that the Income-tax Officer was not obligated to allow these deductions since the assessee had withdrawn the claims in revised returns. Additionally, the Court held in favor of the assessee on the Section 80J relief issue, allowing deductions under Section 80J if the allowances were not deducted, limited by the gross total income, with the excess amount carry-forwardable for the next financial year. The judgment was delivered by two judges, Rajendra Nath Mittal J. and M. M. Punchhi J., who concurred on the decisions. en-us Wed, 08 Feb 1984 00:00:00 +0530 Wed, 17 Feb 2010 18:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28083 The High Court ruled in favor of the assessee regarding the depreciation and extra shift allowance issue, stating that the Income-tax Officer was not obligated to allow these deductions since the assessee had withdrawn the claims in revised returns. Additionally, the Court held in favor of the assessee on the Section 80J relief issue, allowing deductions under Section 80J if the allowances were not deducted, limited by the gross total income, with the excess amount carry-forwardable for the next financial year. The judgment was delivered by two judges, Rajendra Nath Mittal J. and M. M. Punchhi J., who concurred on the decisions. Case-Laws Income Tax Wed, 08 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28083