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2017 (6) TMI 407 - HC - Income TaxEntitlement for deduction under Section 80IB - whether by grinding the soap stone, assessee is carrying out a manufacturing activity? - Held that:- In view of the decision of Supreme Court in the case of Commissioner of Income Tax vs. Sesa Goa Ltd.(2004 (11) TMI 14 - SUPREME Court) the issues are answered in favour of the assessee and against the department.
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