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2011 (4) TMI 649 - HC - Income TaxDeduction u/s 80-IB - DEPB/duty drawback - Held that: profits derived by way of such incentives do not fall within the expression “profits derived from industrial undertaking” in s. 80-IB” - Thus, the question has to be answered in favour of the revenue and against the assessee - The appeals are allowed.
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