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2016 (8) TMI 1289 - HC - Income TaxEligibility to benefit of Sections 80HH, 80-I and 80-IA - whether bottling of LPG is an activity which amounts to ‘production’ or ‘manufacturing’ for the purposes of the aforesaid provisions of the Act - Held that:- As decided in assessee's own case [2013 (5) TMI 124 - BOMBAY HIGH COURT] LPG bottling plant would entitle the assessee to the benefit under Section 80HH, 80I and 80IA of the Act.
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