1989 (2) TMI 59

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....er 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 CIT v. Cibatul Ltd. [1978] 115 ITR 879 (Guj....