1992 (6) TMI 5

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....MANOHAR J.-The assessment year relevant for our purpose is 1981-82. In computing the total income of the assessee-company, the Income-tax Officer did not include the work-in-progress as part of the capital for computing relief under section 80J. In appeal, however, before the Commissioner of Income-tax (Appeals), the claim of the assessee was allowed. And as this claim had been upheld by the Tribu....