2008 (8) TMI 995

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....asani, for Respondent. P.C.:- 1. Heard learned Counsel appearing for both the sides. The interpretation placed on the term "industrial undertaking" occurring in the provision of Section 35D of the Income Tax Act, in our opinion, is proper. The grievance of the learned Counsel appearing for appellant-department that the decision of this Court in the Case of "Insight Diagnostic and Oncological....