(9)Where it appears to the ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).] [Assessing Officer] [Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] [that, owing to the close connection between the assessee carrying on the business of the industrial undertaking or the hotel or the operation of the ship ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).][or the business of repairs to ocean-going vessels or other powered craft] [Inserted by Act 11 of 1983, Section 25 (w.e.f. 1.4.1984).][to which this section applies and any other person, or for any other reason, the course of business between them is so arranged that the business transacted between them produces to the assessee more than the ordinary profits which might be expected to arise in the business of the industrial undertaking or the hotel or the operation of the ship ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).][or the business of repairs to ocean-going vessels or other powered craft] [ Inserted by Act 11 of 1983, Section 25 (w.e.f. 1.4.1984).][, the ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).][Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).] [shall, in computing the profits and gains of the industrial undertaking or the hotel or the ship ] [Inserted by Act 44 of 1980, Section 16 (w.e.f. 1.4.1981).][or the business of repairs to ocean-going vessels or other powered craft] [Inserted by Act 11 of 1983, Section 25 (w.e.f. 1.4.1984).] [for the purposes of the deduction under this section, take the amount of profits as may be reasonably deemed to have been derived therefrom.
