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2016 (3) TMI 918 - AT - Income TaxDisallowance u/s. 80 IB - whether assessee is not engaged in manufacturing activity as required for claiming the deduction u/s 80IB as per AO -Held that:- Assembling of different products which are giving rise to a new product and which has become a new name in the market and functiothern will be regarded as “manufacturing activity" thus liable for 80IB deduction. See Commissioner of Income-tax Versus Jackson Engineers Ltd. [2009 (12) TMI 649 - Delhi High Court] - Decided in favour of assessee
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