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2008 (8) TMI 995 - HC - Income Tax

2020 (11) TMI 809 - AT

The High Court of Bombay rejected the appeal regarding the interpretation of the term "industrial undertaking" in Section 35D of the Income Tax Act. The court found that the Tribunal correctly considered the common parlance meaning of the term and no question of law arose. The appeal was rejected. (2008 (8) TMI 995 - BOMBAY HIGH COURT)

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