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2013 (8) TMI 1028 - AT - Income TaxDeduction u/s. 8OIC - Held that:- We are of the opinion that Ld. CIT(A) did not commit any error in holding that the activities of the assessee were in the nature of manufacturing, therefore, the assessee is entitled to get deduction under section 80 IC of the Act. We decline to interfere in the relief granted by Ld. CIT(A) and the appeals filed by the revenue are dismissed.
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