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2001 (8) TMI 104 - GUJARAT HIGH COURT
Extract:
.......rocess carried on with the aid of power as provided under clause (iv) of sub-section (2) of section 80HH and clause (iv) of sub-section (4) of section 80J of the Act. We accordingly answer the question in the affirmative, i.e., in favour of the assessee and against the Revenue. The reference accordingly stands disposed of with no order as to costs.