https://www.taxtmi.com/caselaws?id=37025 The court ruled in favor of the assessee on the issues of entitlement to relief under section 80J and correctness of disallowance under section 40(a)(v). The new unit for manufacturing lamp caps was deemed eligible for relief under section 80J, and certain benefits provided to employees were not subject to disallowance under section 40(a)(v). However, the court sided with the department on the appealability of interest levy under section 217(1A), holding that no appeal lies against such levy. The assessee was awarded costs and counsel's fee. en-us Tue, 28 Aug 1979 00:00:00 +0530 Fri, 26 Mar 2010 10:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37025 The court ruled in favor of the assessee on the issues of entitlement to relief under section 80J and correctness of disallowance under section 40(a)(v). The new unit for manufacturing lamp caps was deemed eligible for relief under section 80J, and certain benefits provided to employees were not subject to disallowance under section 40(a)(v). However, the court sided with the department on the appealability of interest levy under section 217(1A), holding that no appeal lies against such levy. The assessee was awarded costs and counsel's fee. Case-Laws Income Tax Tue, 28 Aug 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37025