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Sec. 80HH, 80-I and 80-IA of the Income-tax Act, 1961 – Deduction – Net incomes not derived from industrial undertaking should be excluded while computing the special deductions u/s 80I, 80IA and 80HH. SLP of the revenue dismissed on account of low tax effect – NIRMA LTD. [2020] 270 TAXMAN 003 (SC)