https://www.taxtmi.com/caselaws?id=37570 The court held that the Income Tax Officer's decision to restrict relief under Section 80K to the Polyester Fibre plant and exclude the Sulzer plant was correct, as the latter had no assessable profits and gains for the relevant assessment year. The court dismissed the petition, discharged the rule with costs, and granted leave to appeal to the Supreme Court due to the substantial question of law involved. en-us Mon, 29 Jan 1979 00:00:00 +0530 Tue, 30 Mar 2010 16:18:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=37570 The court held that the Income Tax Officer's decision to restrict relief under Section 80K to the Polyester Fibre plant and exclude the Sulzer plant was correct, as the latter had no assessable profits and gains for the relevant assessment year. The court dismissed the petition, discharged the rule with costs, and granted leave to appeal to the Supreme Court due to the substantial question of law involved. Case-Laws Income Tax Mon, 29 Jan 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=37570