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2008 (8) TMI 782 - AT - Income TaxExtract: .......cannot lose its same character. In view of above facts and legal discussion, we hold that the said gain is to be treated as derived from industrial undertaking and, therefore, the assessee is entitled for deduction under section 80-IA of the Act thereon. Thus, ground No. 2 of the assessee is also accepted. The order pronounced on 22nd August, 2008.
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