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2014 (10) TMI 626 - HC - Income TaxAllowability of deduction u/s 80IA Ship breaking activity amounts to manufacture or not Held that:- Following the decision in Vijay Ship Breaking Corpn. & Ors. Versus Commnr. of Income Tax, Ahmedabad [2008 (10) TMI 6 - SUPREME COURT] - ship breaking activity gave rise to the production of a distinct and different article and therefore the deduction u/s 80HH and 80-I is required to be given thus, the order of the Tribunal is upheld Decided against revenue.
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