Section 80J

Section 80J, Section 80M

Calcutta H.C : Whether, on the facts and in the circumstances of the case and on a correct interpretation of r. 4 of the Second Schedule to the Companies (Profits) Surtax Act, 1964, the Tribunal was correct in holding that a diminution of the capital, in proportion to the deduction allowed under ss. 80M, 80J and 80-0 of the Act of 1961, in computing the total income of the assessee under the latter Act, was not permissible ?

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High Court Of Calcutta CIT vs. Gramophone Company Of India Ltd. Sections 80J, 80M, 80-J, SURTAX SCH. II, SURTAX RULE

Section 80J

Punjab & Harayana H.C : Whether, on the facts and in the circumstances of the case, the capital value of the work- inprogress during the accounting period relevant to the asst. yr. 1978-79 should be taken into account for inclusion in the capital computation base for computing the deduction under s. 80J of the IT Act, 1961, and r. 19A(2) of the IT Rules, 1962 ?

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High Court Of Punjab & Harayana CIT vs. Janak Steel Tubes (Pvt.) Ltd. Section 80J Gokal Chand Mital & S.S.

Section 80J

Punjab & Haryana H.C : Whether, on the facts and in the circumstances of the case, the Tribunal erred in holding that despite the words ‘per annum’ used in s. 80J of the IT Act, 1961, the assessee is entitled to deduction for a whole year under s. 80J for the woollen mill unit started under the name and style of Kansal Hosiery Mills, w.e.f. February 27, 1975 ?

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High Court Of Punjab & Haryana CIT vs. Kansal Hosiery Works Section 80J Asst. Year 1975-76 Gokal Chand Mital &

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