1984 (8) TMI 9 - HC - Income Tax

Summary

The High Court of Andhra Pradesh ruled in favor of the assessee regarding the relief under section 80J for the entire 12-month period, irrespective of the actual working period. The decision was based on a previous case dated July 17, 1984. No costs were awarded. (Case citation: 1984 (8) TMI 9 - Andhra Pradesh High Court)