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1979 (2) TMI 4 - HC - Income TaxExtract: .......sessee in its new industrial undertaking made no difference to the availability of the benefit under s. 15C of the Act of 1922 or s. 84 of the Act of 1961. The Tribunal is required to reconsider the question in accordance with the points indicated earlier in this judgment. The parties, however, are directed to bear their own costs of the reference.
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