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2007 (7) TMI 297 - HC - Income TaxDeduction in respect of profits and gains from industrial undertakings - assessee produces printed paper labels which is recognised in the trade as a new and distinct commodity - both the Commissioner of Income-tax (Appeals) as well as the Tribunal have given a concurrent finding that the assessee produces new, distinct and different commercial product and hence they were right in holding that the process of printing activity will amount to manufacture in order to quantify for the benefit under section 80-IA
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