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2011 (8) TMI 96 - PUNJAB AND HARYANA HIGH COURTDeduction u/s 80P (2)(a)(iii) - in the manufacturing process, in fact, the assessee incurred all the expenditure on its own and marketed the sugar in its own name and as such it cannot be said that the sugar which was sold by the assessee belonged to its members - assessee filed an appeal before this Court (ITA No. 165 of 2005) and this Court vide order dated 12.10.2009 set aside the order of the Tribunal and remanded the matter for fresh decision in accordance with law - the issue had already been decided in favour of the assessee by relying upon the Full Bench decision of this Court in Bhudewal Cooperative Sugar Mills v. Commissioner of Income Tax [2009 (5) TMI 63 - PUNJAB AND HARYANA HIGH COURT]
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