https://www.taxtmi.com/caselaws?id=36847 Section 84 relief was available on a partner's share of firm income from an industrial undertaking even though the firm had already obtained the benefit, because the relevant version of the Act contained no prohibition against such concurrent relief. The later insertion of section 80A(3) was treated as a subsequent change aimed at preventing double deduction, supporting the view that the earlier scheme did not bar relief at both levels. The assessee was therefore entitled to the deduction on distributive share income. en-us Tue, 13 Nov 1979 00:00:00 +0530 Thu, 25 Mar 2010 10:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36847 Section 84 relief was available on a partner's share of firm income from an industrial undertaking even though the firm had already obtained the benefit, because the relevant version of the Act contained no prohibition against such concurrent relief. The later insertion of section 80A(3) was treated as a subsequent change aimed at preventing double deduction, supporting the view that the earlier scheme did not bar relief at both levels. The assessee was therefore entitled to the deduction on distributive share income. Case-Laws Income Tax Tue, 13 Nov 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36847