https://www.taxtmi.com/caselaws?id=37503 The High Court held that the assessee was entitled to relief under section 80J of the Income Tax Act, 1961 for a new industrial undertaking of book-binding. The Court found that the business was not formed by splitting up an existing business as there was no unity of control between the assessee's business and another entity. The mere fact that some work was outsourced did not constitute splitting up. Consequently, the assessee was granted the relief, and the court ruled in favor of the assessee, awarding costs. en-us Thu, 27 Jul 1978 00:00:00 +0530 Tue, 30 Mar 2010 11:59:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37503 The High Court held that the assessee was entitled to relief under section 80J of the Income Tax Act, 1961 for a new industrial undertaking of book-binding. The Court found that the business was not formed by splitting up an existing business as there was no unity of control between the assessee's business and another entity. The mere fact that some work was outsourced did not constitute splitting up. Consequently, the assessee was granted the relief, and the court ruled in favor of the assessee, awarding costs. Case-Laws Income Tax Thu, 27 Jul 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37503