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2011 (2) TMI 1390 - ITAT DELHIExtract: ....... of J K Spinning & Weaving Mills, the manufacturing of goods would include; all the processes which are directly related to actual production. Accordingly, in our considered opinion, Ld .CIT(A) is justified in deleting the addition. 6. In the result, the appeal of the Revenue stands dismissed. 7. Pronounced in the open court on 18th Feb., 2011.
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