https://www.taxtmi.com/caselaws?id=38629 The Madras High Court ruled in favor of the assessee, allowing relief under section 84 of the Income-tax Act, 1961 for the assessment year 1964-65. The court determined that the assessee qualified for the relief based on the commencement of commercial production in 1959, emphasizing the necessity of actual commercial production to be eligible for relief under section 84. en-us Wed, 06 Apr 1977 00:00:00 +0530 Wed, 07 Apr 2010 17:15:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38629 The Madras High Court ruled in favor of the assessee, allowing relief under section 84 of the Income-tax Act, 1961 for the assessment year 1964-65. The court determined that the assessee qualified for the relief based on the commencement of commercial production in 1959, emphasizing the necessity of actual commercial production to be eligible for relief under section 84. Case-Laws Income Tax Wed, 06 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38629