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2016 (7) TMI 1375 - BOMBAY HIGH COURTDeduction u/s 80HH/801/801A - Activity of mere bottling of LPG gas into gas cylinders amounts to production or manufacturing activity - Held that:- We find that the impugned order of the Tribunal allowed the Respondent-Assessee's appeal holding that it is entitled to the benefit of Section 80HH and 80I/80IA of the Act, in respect of its LPG Bottling Plants by following the decision of Commissioner of Income Tax Vs. M/s. Hindustan Petroleum Corporation Limited).[2013 (5) TMI 124 - BOMBAY HIGH COURT]
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