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1999 (7) TMI 99 - AT - Income TaxExtract: .......d on record. The cumulative effect of the facts, arguments and the case law leads us to come to a correct conclusion that the activity followed by the appellant-firm is a manufacturing activity and it is entitled for the deduction under section 80-I of the Income-tax Act, 1961. In the result, the appellant-firm succeeds and the appeals are allowed.
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