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2001 (1) TMI 222 - AT - Income TaxExtract: .......l undertaking. Therefore, we hold that the amount of duty drawback can be said to be the profits and gains derived from industrial undertaking and are, thus, eligible for deduction under ss. 80HH and 80-I. Therefore, this ground in both the years to the extent above said is allowed. 9. In the result, the appeals of the assessee are allowed in part.
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