1989 (2) TMI 49

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....80J of the Income-tax Act, 1961, and it pertains to the assessment year 1975-76. On February 27, 1975, the assessee, Kansal Hosiery Works, started branch under the name of Kansal Hosiery Mills, Ludhiana (Woollen Mill Unit). The question then arose whether relief under section 80J of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), would be available to the assessee in respect of t....