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1986 (7) TMI 37 - HC - Income TaxExtract: .......strial company within the meaning of section 2(6)(c) of the Finance (No. 2) Act, 1971. It will be open to the Tribunal to dispose of the appeal under section 260(1) of the Act in the light of the observations made by this court after determining the question which ought to have been decided. Reference answered accordingly with no order as to costs.
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