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1999 (4) TMI 35 - MADRAS HIGH COURTExtract: ....... be given in respect of industrial undertakings which includes manufacture or processing. Unless such manufacture or processing is done by the firm of which the assessee is a partner, the benefit under s. 5(1)(xxxii) of the Act cannot be claimed. 6. We, therefore, answer the question referred to us against the assessee and in favour of the Revenue.
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