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2011 (3) TMI 1798 - AT - Income Tax
Extract:
.......onsidered opinion that assessee is producing a new and distinct commercially end product from its raw material, therefore, the assessee is entitled to deduction u/s 80IB(3)(ii) of the Act, therefore, we find no infirmity in the stand of the ld. CIT(A). Thus, this appeal of the Revenue is dismissed. Order pronounced in open Court on 2nd March, 2011.