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1979 (7) TMI 153 - ITAT MADRAS-AExtract: .......ing of godowns and warehouses. So all the ingredient of s. 80P(2)(e) of the IT Act, 1961 are satisfied in this case. So the appeals of the assessee are allowed. 5. Therefore, the appeals for asst. yr. 1976-77 and 1977-78 are allowed. The assessment of Government Stockists Commission for both the years will be modified in the light of this judgment.
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