1991 (4) TMI 28 - HC - Income Tax

Summary

The High Court of Allahabad upheld the Tribunal's decision to allow the assessee's claim under section 80J of the Income-tax Act for the assessment year 1973-74, based on a previous ruling for the assessment year 1972-73. The court found no distinguishing features to warrant a different view and ruled in favor of the assessee. (Citation: 1991 (4) TMI 28 - ALLAHABAD High Court)