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2008 (10) TMI 19 - SUPREME COURTAssessee's claim for deduction u/s 80I was rejected by CIT & ITAT on ground that service charges received by the assessee from activity of producing Heavy Water can’t be considered as the profit derived from its industrial undertaking as service charges were not directly linked with the manufacturing activity - process of manufacture of Heavy Water is required to be examined in detail before deciding issue - appellant failed to place relevant contracts and other data before ITAT - Case remanded
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