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2014 (7) TMI 392 - GUJARAT HIGH COURTDeduction u/s 80IB of the Act – Manufacturing activity - Held that:- The decision in The Commissioner of Income Tax Central-II Versus Sunilbhai S. Kakad [2014 (7) TMI 261 - GUJARAT HIGH COURT] followed - the activity carried out by the assessee can be said to be manufacturing activity and not simple assembling as held by the AO – the activity is held to be manufacturing activity and the assessee is entitled to deduction u/s 80IB of the Act - there is specific finding given by the CIT(A) that as such the Unit had employed atleast ten persons – the finding is a question of fact, it cannot be said that the assessee was not entitled to the benefit of deduction under Section 80IB of the Act – Decided against Revenue.
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