https://www.taxtmi.com/caselaws?id=37553 Relief under section 15C of the Indian Income-tax Act, 1922 was available where the newly installed kilns constituted integrated, independently workable industrial units and not a mere expansion or reconstruction of the existing business. The court accepted that each kiln operated separately, was supported by new plant and machinery, and added substantial production capacity. Shared use of some common facilities or existing buildings did not change the character of the units. On that basis, the assessee qualified for the statutory relief, and the question was answered in its favour. en-us Mon, 15 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 14:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37553 Relief under section 15C of the Indian Income-tax Act, 1922 was available where the newly installed kilns constituted integrated, independently workable industrial units and not a mere expansion or reconstruction of the existing business. The court accepted that each kiln operated separately, was supported by new plant and machinery, and added substantial production capacity. Shared use of some common facilities or existing buildings did not change the character of the units. On that basis, the assessee qualified for the statutory relief, and the question was answered in its favour. Case-Laws Income Tax Mon, 15 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37553