Tribunal held that the receipt from sale of scrap being part and parcel of the activity and, having proximate relationship, would fall within the ambit of gains derived from the industrial undertaking and therefore the deduction under section 10B was to be granted. The Assessing Officer had treated this income from sale of scrap as business. Followed  EXL Service.Com (India) Pvt. Ltd. v. Dy CIT (I. T. A. No. 302/Delhi/2015 dated January 3, 2017) ( AY.2011-12)