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1998 (12) TMI 87 - BOMBAY HIGH COURT
Extract:
.......derived from the new industrial undertaking after making all the deductions under sections 30 to 43A of the Act including the investment allowance under section 32A of the Act. Question No. 1 is, therefore, answered in the negative, i.e., in favour of the Revenue and against the assessee. Reference disposed of accordingly with no order as to costs.