1992 (2) TMI 23

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..... Tax
Judge(s)  : SHIVARAJ PATIL., S. P. BHARUCHA  JUDGMENT Two questions, relating to the assessment year 1983-84, are required to be considered. They read thus "1. Whether, on the fac .....

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..... s an industrial undertaking entitled to the deduction under section 80J ? The first question, it is agreed, has to be answered in the affirmative and in favour of the assessee in view of the judgment .....

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