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1984 (2) TMI 126 - AT - Income TaxExtract: .......cases were constructing/manufacturing things/articles rather than repairing them. Having regard to the above discussion, we are inclined to hold that the assessee-company is not an industrial undertaking for the purpose of section 32A or section 80J. Accordingly, we set aside the order of the Commissioner (Appeals) and restore the order of the ITO.
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