1. The following question was referred for the decision of the court:
“Whether, on the facts and in the circumstances of the case, the relief under section 80J can be given for the entire period of 12 months irrespective of the actual period of working, viz., one and a half months?” The question referred to this court for its opinion is concluded by the decision of this court dated July 17, 1984, rendered in R.C No. 247 of 1978 (CIT v. Warner Hindustan Ltd.— see below).
2. Following the said decision, the question is answered in the affirmative and in favour of the assessee and against the Revenue. We, however, make no order as to costs.