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1992 (10) TMI 68 - KARNATAKA HIGH COURTExtract: .......e that the provisions of section 80HH would be attracted but for the nature of the activity carried on by the assessee. We are of the view that the activities of the assessee would fall within the provisions of section 80HH. Consequently, the questions referred are answered in the affirmative and against the Revenue. Reference answered accordingly.
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