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1989 (10) TMI 92 - AT - Income TaxExtract: ....... assessee for deduction under s. 80-I in principle, we set aside the orders of the authorities below and restore the issue to the file of the ITO with a direction that he shall estimate profits and gains from the industrial undertaking on such reasonable basis as he deems fit. 15. In the result both the appeals of the assessee stand partly allowed.
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