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1984 (11) TMI 88 - AT - Income TaxExtract: .......be regarded as manufacturing or producing a thing or article. The claim of the assessee in terms of section 32A is, therefore, not sustainable in law. In this view of the matter, we reject the assessee s claim. 24. In the result, the assessee s appeal stands partly allowed. 25 to 28. These paras are not reproduced here as they involve minor issues.
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