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1986 (7) TMI 45 - HC - Income TaxExtract: ....... in view of the scheme of the Income-tax Act, 1961, we hold that for production or manufacture of processed and frozen fish, the assessee would be entitled to relief under section 80J. For the above reasons, we answer the question referred in the affirmative and in favour of the assessee. There will be no order as to costs. MONJULA BOSE J.-I agree.
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