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2011 (4) TMI 507 - HC - Income TaxQuestion of law - Unit as a manufacturer - Deduction u/s 80IB - The matter is covered against the revenue by earlier order of this Court in CIT v. Sh. Deepak Mittal (2010 -TMI - 204908 - PUNJAB AND HARYANA HIGH COURT) and (2010 -TMI - 76987 - Punjab and Haryana High Court)- Accordingly, this appeal is dismissed
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