https://www.taxtmi.com/caselaws?id=36456 The High Court upheld the Tribunal's decision to grant relief under section 80J of the Income Tax Act to the assessee who installed a second unit in their sugar mill. The Court found that the second unit constituted a new industrial undertaking with substantial investment, separate labor, and distinct operations from the existing unit. The Court also determined that the machinery from the first unit used in the second unit was temporary and within the permissible limit, thus qualifying for the relief. The assessee was awarded costs of Rs. 500. en-us Wed, 02 Apr 1980 00:00:00 +0530 Mon, 22 Mar 2010 14:53:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36456 The High Court upheld the Tribunal's decision to grant relief under section 80J of the Income Tax Act to the assessee who installed a second unit in their sugar mill. The Court found that the second unit constituted a new industrial undertaking with substantial investment, separate labor, and distinct operations from the existing unit. The Court also determined that the machinery from the first unit used in the second unit was temporary and within the permissible limit, thus qualifying for the relief. The assessee was awarded costs of Rs. 500. Case-Laws Income Tax Wed, 02 Apr 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36456