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2016 (7) TMI 454 - HC - Income TaxEntitlement to deduction u/s 80HH and 80I - engagement in manufacturing activities - Held that:- As decided in Commissioner of Income Tax v. Hynoup Food & Oil Industries [2011 (7) TMI 1222 - GUJARAT HIGH COURT ] the activity carried on by the assessee was a manufacturing activity and the assessee is entitled to deduction under Sections 32A, 80HH and 80I of the Income Tax Act. Tribunal also further relying on decision of the Supreme Court in case of CIT v. Vegetables Products Ltd. reported in (1973 (1) TMI 1 - SUPREME Court ) held that where there are two possible views, one which favours the assessee while interpreting the taxing provisions needs to be adopted by the Court and accordingly it held activity of assessee as manufacturing activity. - Decided in favour of assessee
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