Relief u/s 80-J.

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....while computing the relief admissible under sec. 80-J of the Act, profits and gains attributable to the new industrial undertaking should be carefully computed by applying the provisions of section 30....

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....s and profits in other units or otherheads of income of the assessee even though for the purpose of determining the total income, such a set off has to be made under the law. Attention had been drawn ....