The Patna High Court following the decision laid down by the Bombay High Court in the case of Mahindra Sintered Products Ltd. Held that to claim special deduction u/s 80J, the assessee has to establish the fact/facts relating to

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Question:The Patna High Court following the decision laid down by the Bombay High Court in the case of Mahindra Sintered Products Ltd. Held that to claim special deduction u/s 80J, the assessee has to establish the fact/facts relating to

1. Investment of substantial fresh capital in the new industrial undertaking so set up

2. Earning of profits clearly attributable to the said undertaking

3. Manufacture or production of articles on the said undertaking

4.All of the above

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  1. The Patna High Court following the decision laid down by the Bombay High Court in the case of Mahindra Sintered Products Ltd. Held that to claim special deduction u/s 80J, the assessee has to establish the fact/facts relating to
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