https://www.taxtmi.com/caselaws?id=60832 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, ruling that the denial of relief under section 80J in the provisional assessment was unjustified. The Tribunal found the disallowance under section 80J to be against the law and a mistake apparent from the record, dismissing the revenue's appeal and confirming the action taken. en-us Tue, 29 Jan 1985 00:00:00 +0530 Sat, 08 Jan 2011 12:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=60832 The Tribunal upheld the decision of the Commissioner (Appeals) in favor of the assessee, ruling that the denial of relief under section 80J in the provisional assessment was unjustified. The Tribunal found the disallowance under section 80J to be against the law and a mistake apparent from the record, dismissing the revenue's appeal and confirming the action taken. Case-Laws Income Tax Tue, 29 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=60832