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2008 (9) TMI 879 - AT - Income TaxExtract: .......er form. It was, therefore, a mere change in the form of the same commodity and not manufacture. The case of the assessee as pointed out earlier is different. 5. In view of the foregoing, we hold that the assessee is a manufacturing concern entitled to deduction under section 80-IB. We see no infirmity in the order of CIT(A) and the same is upheld.
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