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2004 (12) TMI 696 - ALLAHABAD HIGH COURTExtract: .......ted deduction under section 35B of the Act to the assessee. 6. In the result, we answer the above question in negative i.e., in favour of the Department and against the assessee and it is held that the assessee’s case does not fall under the definition of ‘Small Scale Industrial Unit’. However, there shall be no order as to costs.
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