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2005 (6) TMI 551 - AT - Income TaxExtract: .......f the case it was held that deduction under section 80-IB was allowable on duty drawback as it has a direct link with the business activity of Industrial undertaking. Respectfully following the same we decide the issue in favour of the assessee and reject the ground of appeal of the revenue. 6. In the result, the appeal of the revenue is dismissed.
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