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1997 (11) TMI 36 - HC - Income TaxExtract: .......on 80HH of the Act should be granted on the gross profit of the newly established industrial undertaking set up in a backward area without following the procedures indicated in section 80B(5) of the Act. Accordingly, we answer the common question of law referred to us in the negative and in favour of the Revenue. There will be no order as to costs.
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