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2003 (4) TMI 496 - AT - Income TaxExtract: .......plying the test laid down by the Hon rsquo ble Supreme Court (supra), we have to necessarily come to a conclusion that the special package of incentives is only for setting up of industries, and, thus the incentive so received should be capital in nature. 9. In the result, we uphold the order of the ld. CIT(A) and dismiss the appeal of the Revenue.
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