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2005 (12) TMI 74 - DELHI HIGH COURTDeduction under section 80-I on the amount of duty drawback - Assessing Officer denied the deduction on the said amount of duty drawback on the ground that the same did not constitute income of the assessee derived from industrial undertaking. - Tribunal was not correct in law in allowing any deduction under section 80-I to the assessee on the amount of duty drawback
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