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Receipts Not Classified as Profits from Industrial Undertaking; Deduction Denied u/s 80IA Due to Insufficient Details.

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Full Text of the Document

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....Deduction u/s 80IA of the Act for other income - CIT(A) observed that, these receipts cannot be said to be profit derived from the industrial undertaking - assessee has shown his inability and submitted that details are not available - additions confirmed.....