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2006 (11) TMI 129 - HC - Income TaxAssessee, a multi-State co-operative society, is manufacturer of urea & ammonia which is supplied directly to Heavy Water Board (Dept of Atomic Energy) – assess was reimbursed cost of ammonia, service charges etc. – held that service charges do not depend upon the mfg. activity of appellant, but under the agreement is given with reference to the production in the heavy water plant – special deduction u/s 80-I not allowed to service charges, equipment hire charges & interest on loan to employees
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