https://www.taxtmi.com/caselaws?id=58740 The appeal against the Income Tax Officer's order was deemed not maintainable by the Tribunal as it merely gave effect to the Commissioner's findings, which had become final due to the lack of an effective appeal by the assessee. The Tribunal upheld the exclusion of capital work-in-progress from the capital employed for relief under Section 80J, as directed by the Commissioner. The reduction of written down value of assets and the impact of subsequent judicial decisions were also found to be in compliance with the Commissioner's directions, leading to the dismissal of the appeal filed by the assessee. en-us Wed, 11 Aug 1982 00:00:00 +0530 Tue, 21 Dec 2010 17:38:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=58740 The appeal against the Income Tax Officer's order was deemed not maintainable by the Tribunal as it merely gave effect to the Commissioner's findings, which had become final due to the lack of an effective appeal by the assessee. The Tribunal upheld the exclusion of capital work-in-progress from the capital employed for relief under Section 80J, as directed by the Commissioner. The reduction of written down value of assets and the impact of subsequent judicial decisions were also found to be in compliance with the Commissioner's directions, leading to the dismissal of the appeal filed by the assessee. Case-Laws Income Tax Wed, 11 Aug 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=58740