1989 (2) TMI 59

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....elivered by S. S. SODHI J. -The matter here concerns deduction under section 80J of the Income-tax Act, 1961, in respect of the value of the assets under installation. The assessee claimed relief in the computation of capital for the purposes of relief under section 80J of the Act in respect of the value of installations amounting to Rs. 14,05,380. The Tribunal, following the, judgment in CI....