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1993 (12) TMI 29 - HC - Income TaxExtract: .......our of the assessee. In other words, we hold that the assessee was an industrial company as defined in the Finance Act, 1974, during the relevant assessment year and thus entitled to the benefit of the concessional rate of tax as provided by the said Act. Having regard to the facts and circumstances of the case, there shall be no order as to costs.
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