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1999 (9) TMI 125 - AT - Income TaxExtract: .......fits and the industrial undertaking. Accordingly, in our opinion, the assessee is entitled to s. 80-I deduction in relation to all the items where direct nexus between profits and industrial undertaking was found to exist. Accordingly, we allow the claim of the assessee pro tanto. 17. In the result, the appeal of the assessee stands partly allowed.
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