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2005 (4) TMI 249 - AT - Income TaxExtract: ......., therefore, the assessee is industrial undertaking within the meaning of section 80-IB of the Income-tax Act. The assessee is, therefore, entitled for deduction under section 80-IB of the Act. We, accordingly, set aside the orders of the authorities below and allow the appeal of the assessee. 18. As a result, the appeal of the assessee is allowed.
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