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1984 (11) TMI 164 - ITAT NAGPURExtract: ....... therefore, there was an industrial undertaking as required for the purpose of the deduction under s. 80HH. In this view of the matter, we uphold the claim for deduction under s. 80HH in respect of the profits of the industrial undertaking and cancel the orders of the CIT under s. 263. 9. In the result, the appeal filed by the assessee are allowed.
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