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2011 (1) TMI 421 - HC - Income TaxDeduction u/s 80IB - the different parts procured by the respondent - assessee by themselves cannot be treated as a Wind Mill. Those different parts bear distinctive names and when assembled together, thereafter it gets transformed into an ultimate product which is commercially known as a "Wind Mill - such an activity amount to "manufacture" as well as "production" of a thing or article as set out in Section 80IB(2)(iii) of the Income Tax Act - Accordingly decided in the favour of the assessee
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