https://www.taxtmi.com/caselaws?id=55179 The assessee's appeal was partially allowed, granting relief under section 80J for capital employed in the pesticides unit at Rs. 76,46,882, resulting in relief of Rs. 5,73,516. Additionally, the provision for misappropriation by an employee amounting to Rs. 71,124 was allowed as a business loss under section 28 of the Act. The revenue's appeal was dismissed. en-us Thu, 02 May 1985 00:00:00 +0530 Wed, 24 Nov 2010 12:57:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55179 The assessee's appeal was partially allowed, granting relief under section 80J for capital employed in the pesticides unit at Rs. 76,46,882, resulting in relief of Rs. 5,73,516. Additionally, the provision for misappropriation by an employee amounting to Rs. 71,124 was allowed as a business loss under section 28 of the Act. The revenue's appeal was dismissed. Case-Laws Income Tax Thu, 02 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55179