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1998 (10) TMI 15 - HC - Income TaxExtract: .......s, though not manufacture of goods. In the case of CIT v. Peerless Consultancy Services (Pvt.) Ltd. 1990 186 ITR 609, the Calcutta High Court also held that a data processing company is an industrial company for the purpose of the Finance Act, 1981. We, therefore, answer the question referred to us in favour of the assessee and against the Revenue.
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