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2013 (6) TMI 224 - HC - Income TaxDeduction u/s 80IB - activity of cutting of stone and manufacturing tiles - manufacture / production - Held that:- present appeal is fully covered by decision of the Division Bench of this Court in Commissioner of Income Tax, Udaipur vs. M/s. Arihant Tiles & Marbles Pvt. Ltd. [2013 (6) TMI 45 - RAJASTHAN HIGH COURT] - assessee is entitled to deduction under Section 80HHC - Decided in favor of assessee.
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