THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

80J in relation to the profits and gains of the industrial undertaking; and (iv) in computing the depreciation allowance under section 32, the written down value of any asset used for the purposes of the business of the industrial undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation

THOMSON PRESS (INDIA) LTD vs. COMMISSIONER OF INCOME TAX-II

80J in relation to the profits and gains of the industrial undertaking; and (iv) in computing the depreciation allowance under section 32, the written down value of any asset used for the purposes of the business of the industrial undertaking shall be computed as if the assessee had claimed and been actually allowed the deduction in respect of depreciation

COMMISSIONER OF INCOME TAX DEL-III vs. UNIPATCH RUBBER LTD

Appeal is dismissed

80J in relation to the profits and gains of an industrial undertaking or the business of a hotel to which this section applies, effect shall first be given to the provisions of this section. [Deduction in respect of profits and gains from industrial undertakings after a certain date, etc. 80-I. (1) Where the gross total income of an assessee