1992 (3) TMI 9

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..... Deduction U/S 80J, New Industrial Undertaking
Judge(s) : K. SHIVASHANKAR BHAT., S. P. BHARUCHA JUDGMENT The judgment of the court was delivered by S. P. BHARUCHA C. J.-The reference is made at .....

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..... hinery in transit in the computation of capital ?" Counsel are agreed that the question must be answered in the affirmative and in favour of the assessee in view of the judgment of this court in Ravi .....

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