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2012 (4) TMI 757 - ITAT COCHINExtract: .......Court cited above, we hold that the processing of marine products does not involve production and hence, the assessee is not entitled to additional depreciation u/s. 32(1)(iia) of the Act. Accordingly, we set aside the order of the Ld. CIT(A) on this issue. 8. In the result, the appeal of the Revenue is allowed. Pronounced accordingly on 27-04-2012
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