TMI Blog1988 (12) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Whether any liabilities should be deducted in the computation of the capital employed in the new industrial undertaking for the purpose of relief under section 84 of the Income-tax Act, 1961 ? (ii) If the answer to question No. (i) above is in the affirmative, whether only those liabilities which are due and payable on the relevant date should be deducted or all the liabilities which are owed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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