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2005 (6) TMI 475 - AT - Income TaxExtract: .......ot be considered as income derived from the business of an industrial undertaking so as to entitle the assessee to a deduction under section 80-IB and, hence, the order of the CIT (Appeals) in allowing the impugned deduction is set aside. Ground of appeal taken by the Revenue is allowed. 7. In the result, the appeal filed by the Revenue is allowed.
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