{"id":51489,"date":"1988-12-07T00:00:00","date_gmt":"1988-12-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-carter-wallace-ltd-on-7-december-1988"},"modified":"2018-01-13T02:20:52","modified_gmt":"2018-01-12T20:50:52","slug":"commissioner-of-income-tax-vs-carter-wallace-ltd-on-7-december-1988","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-carter-wallace-ltd-on-7-december-1988","title":{"rendered":"Commissioner Of Income-Tax vs Carter-Wallace Ltd. on 7 December, 1988"},"content":{"rendered":"<div class=\"docsource_main\">Bombay High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Carter-Wallace Ltd. on 7 December, 1988<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1989 177 ITR 349 Bom<\/div>\n<div class=\"doc_author\">Author: S Bharucha<\/div>\n<div class=\"doc_bench\">Bench: S Bharucha, T Sugla<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>S.P. Bharucha, J.<\/p>\n<p>1.  The question for consideration at the instance of the Revenue reads thus:\n<\/p>\n<p> &#8220;Whether, on the interpretation of the provisions of section 80J of the Income-tax, 1961, the assessee is entitled to relief under the said section at 6 per cent. of the capital employed in the new industrial undertaking even though the factory had worked for only the last 175 days of the previous year relevant to the assessment year 1969-70 ?&#8221;<\/p>\n<p>2. Counsel are agreed that the question must be answered in the affirmative and in favour of the assessee in view of this court&#8217;s decision in CIT v. Godrej Soaps Pvt. Ltd. [1988] 169 ITR 537.<\/p>\n<p>3. The question is so answered.\n<\/p>\n<\/p>\n<p>4. No order as to costs.\n<\/p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bombay High Court Commissioner Of Income-Tax vs Carter-Wallace Ltd. on 7 December, 1988 Equivalent citations: 1989 177 ITR 349 Bom Author: S Bharucha Bench: S Bharucha, T Sugla JUDGMENT S.P. Bharucha, J. 1. The question for consideration at the instance of the Revenue reads thus: &#8220;Whether, on the interpretation of the provisions of section 80J [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[11,8],"tags":[],"class_list":["post-51489","post","type-post","status-publish","format-standard","hentry","category-bombay-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Carter-Wallace Ltd. on 7 December, 1988 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-carter-wallace-ltd-on-7-december-1988\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Carter-Wallace Ltd. on 7 December, 1988 - Free Judgements of Supreme Court &amp; 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