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Scrap Sales Qualify for Deduction u/s 80IB(4) as Income from Industrial Undertaking, Taxpayer's Claim Approved.

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....Deduction u/s.80IB(4) in respect of Scrap Sales - whether Scrap Sales be treated as income derived from business activity of the industrial undertaking - . No claim of similar type of industry was compared. The explanation given by the assessee was verified. - Claim allowed - AT....

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