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1998 (1) TMI 94 - AT - Income TaxExtract: ....... the industrial undertaking. We accordingly concur with the finding of the CIT(A) that the assessee s industrial undertaking is a small scale undertaking within the meaning of section 80HHA read with Explanation (b) to section 80HHA and accordingly the assessee is entitled to deduction under section 80HHA. 6. In the result, the appeal is dismissed.
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