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1983 (11) TMI 75 - AT - Income TaxExtract: .......ctions 32A and 80J. For all these reasons, we have no hesitation in holding that the assessee was engaged in the manufacturing activity and, therefore, was entitled to deduction as contemplated under sections 32A and 80J. In this view of the matter, we would set aside the order of the Commissioner under appeal. In the result, the appeal is allowed.
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