Relief u/s 80-J.

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....rd have by Instruction No. 933 dated 4-3-1976 stated that while computing the relief admissible under sec. 80-J of the Act, profits and gains attributable to the new industrial undertaking should be c....

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....al undertaking was to be allowed as a set off against gains 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 o....