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2005 (4) TMI 247 - ITAT AMRITSARExtract: .......acter and use and, therefore, the assessee is an industrial undertaking within the meaning of s. 80-IB of the IT Act. The assessee is, therefore, entitled for deduction under s. 80-IB of the Act. We accordingly set aside the orders of the authorities below and allow the appeal of the assessee. 18. As a result, the appeal of the assessee is allowed.
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