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2005 (5) TMI 611 - AT - Income TaxExtract: .......In our humble view the said decision is not relevant for the issue before us. We are of the view that the activity in which the assessee is engaged amounts to manufacturing as required under the provisions of section 80-I-A and as such we uphold the finding of the learned Commissioner of Income-tax (Appeals). The appeal of the Revenue is dismissed.
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