https://www.taxtmi.com/caselaws?id=38986 Section 84 relief depended on when the industrial undertaking first began commercial production, not on later machinery additions. The relevant commencement year was the year in which production started on a commercial scale, so a subsequent expansion did not create a fresh starting point for the relief period. Relief was available for the undertaking as a unit and could not be split by reference to later-installed Hooker Cells. In computing eligible profits, section 84 required profits to be worked out under Chapter IV-D, including development rebate under section 33, before any deduction for tax relief. On that basis, the relief period had already commenced earlier and no further relief was available for the later year or the additional plant. en-us Thu, 29 Jan 1976 00:00:00 +0530 Sat, 10 Apr 2010 17:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38986 Section 84 relief depended on when the industrial undertaking first began commercial production, not on later machinery additions. The relevant commencement year was the year in which production started on a commercial scale, so a subsequent expansion did not create a fresh starting point for the relief period. Relief was available for the undertaking as a unit and could not be split by reference to later-installed Hooker Cells. In computing eligible profits, section 84 required profits to be worked out under Chapter IV-D, including development rebate under section 33, before any deduction for tax relief. On that basis, the relief period had already commenced earlier and no further relief was available for the later year or the additional plant. Case-Laws Income Tax Thu, 29 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38986