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1980 (4) TMI 79 - HC - Income TaxExtract: ....... we are of the view that the Tribunal has clearly erred in law in holding that the assessee-company fell within the definition of industrial company as given in s. 2(7)(d) of Chap. II of the Finance Act, 1966. We, therefore, answer the question referred to us in the negative and against the assessee. The assessee to pay the costs of this reference.
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