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1998 (2) TMI 64 - MADRAS HIGH COURTExtract: ....... and the activities of the assessee, includes manufacture, it cannot claim benefit under section 80HH in respect of an activity that does not involve manufacture or production of articles. We therefore answer the reference in the negative, in favour of the Revenue and against the assessee. The Revenue is entitled to its costs in the sum of Rs. 750.
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