Deduction for industrial profits allowed when eligibility mirrors prior law and computation follows former section rules.

Deduction is allowed where an assessee's gross total income includes profits from businesses that would have been covered by the former section 80-IB and the assessee would have been eligible under that repealed provision; the deduction must be calculated as per the former section's methodology and is limited to the tax years that would have been allowable under the former provision.

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