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2008 (2) TMI 313 - HC - Income TaxAO passed an order of assessment disallowing claim under Section 80HH and 80-I and 80-IA on the ground that the activity of processing is not an industrial activity – tribunal allowed assessee’s appeal holding that texturing and twisting of partially oriented yarn (POY) amounts to manufacture – order of tribunal is justified because in impugned process original commodity loses its identify – assessee is entitled to special deduction u/s 80-IA
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