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1997 (4) TMI 9 - SC - Income TaxAssessee claim that it was a company whose main business was manufacture of leather, processing of hides and skins with chemical process and the provisions of section 104 do not apply in view of sub-section (4) of section 104 - Whether the profit obtained during the relevant previous year by the sale of chemicals imported, both manufactured and purchased by it, was rightly held as not attributable to the manufacturing activity carried on by it - Held, yes
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