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2010 (3) TMI 870 - AT - Income TaxExtract: .......is was held to be income derived from Industrial Undertaking by Ld. CIT(A). The issue is now covered against the Revenue by the decision of Hon rsquo ble Gujarat High Court in the case of Nirma Industries Ltd. v. Dy. CIT 2006 283 ITR 402. Accordingly this ground of the revenue is also rejected. As a result, appeal filed by the Revenue is dismissed.
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