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2015 (5) TMI 181 - AT - Income TaxDeduction u/s. 80IB - Held that:- no additional facts have been brought by the AO except that the activity undertaken by the assessee is not a manufacturing activity, but only assembling activity - Following decision of Bhagat Textile Engineers Versus Department of Income Tax [2013 (4) TMI 231 - ITAT AHMEDABAD] - CIT(A) has already treated acitivity of assessee as manufacturing one and held that assessee is eligible for deduction u/s. 80IB - Decided against Revenue.
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