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2002 (6) TMI 26 - GUJARAT HIGH COURTIndustrial Company, New Industrial Undertaking, Special Deduction - "(1) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was engaged in manufacturing and processing activities and was, therefore, an industrial company?" - '(2) Whether, on the facts and in the circumstances of the case and in law, the Tribunal was right in coming to the conclusion that the assessee-company was entitled to relief under section 80J of the Income-tax Act, 1961?" - our answer to both the first questions is in the affirmative, i.e., in favour of the assessee and against the Revenue.
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