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2014 (1) TMI 1408 - HC - Income TaxDeduction u/s 80IA - Held that:- The AO has not examined that whether the receipts and expenditure were derived form manufacturing activity or not - The Tribunal has directed the matter for fresh adjudication with a direction to the AO to look at the scrap sales and labour work and other interest receipts vis-a-vis unit wise for the purpose of computing deduction under Section 80IA.
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