https://www.taxtmi.com/caselaws?id=61411 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to include the generator's cost in the capital employed for the industrial undertaking, allowing relief under section 80J of the Income Tax Act, 1961 for the assessment year 1974-75. en-us Thu, 24 Sep 1981 00:00:00 +0530 Wed, 12 Jan 2011 15:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61411 The Tribunal dismissed the Revenue's appeal, upholding the Commissioner (Appeals)'s decision to include the generator's cost in the capital employed for the industrial undertaking, allowing relief under section 80J of the Income Tax Act, 1961 for the assessment year 1974-75. Case-Laws Income Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61411