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1979 (2) TMI 33 - HC - Income Tax
The High Court of Delhi allowed the petition of an Indian company regarding a techno-economic feasibility study agreement for setting up a sponge iron plant. The court quashed the refusal of approval under s. 80MM of the I.T. Act and directed the Board to reconsider the application. No costs were awarded. (Case citation: 1979 (2) TMI 33 - DELHI High Court)