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1988 (2) TMI 26 - HC - Income TaxExtract: .......dly the number of workers is only nine. The assessee does not, therefore, qualify for the relief under section 80J in respect of the income from the industrial undertaking in question. Accordingly, the question referred has to be answered in the negative and in favour of the Revenue. The assessee will pay the costs of this reference. Costs Rs. 500.
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