Deduction in respect of profits and gains from certain industrial undertakings.

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....ction in respect of profits and gains from certain industrial undertakings. 141. In respect of any tax year, where-- (a) the gross total income of an assessee, includes any profits and gai....

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....ction from the profits and gains derived from such business, subject to the conditions that- (i) the amount of deduction is calculated as per the provisions of section 80-IB of the Income-tax....