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1993 (1) TMI 1 - HC - Income TaxExtract: .......right in rectifying the assessment and holding that the cold storage is not an industrial undertaking and as such, is not entitled to the benefit of either section 32A or section 80HH. We, therefore, answer the question in this reference in the negative and in favour of the Revenue. There will be no order as to costs. SHYAMAL KUMAR SEN J.--I agree.
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