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1980 (6) TMI 22 - HC - Income TaxExtract: .......cold storage, in the facts and circumstances of the case, was an act of processing in the light of the provisions of that section. In that view of the matter, we will answer this question in the affirmative and in favour of the assessee. In the facts and circumstances of the case, there will be no order as to costs. SUDHINDRA MOHAN GUHA J.-I agree.
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