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1990 (11) TMI 24 - HC - Income TaxExtract: .......ew that the computer division is an industrial undertaking which satisfies the conditions mentioned in section 32A(2)(b)(iii) of the Income-tax Act, 1961. For the reasons aforesaid, the question in this reference is answered in the affirmative and in favour of the assessee. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. - I agree.
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