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1984 (2) TMI 122 - ITAT BANGALOREExtract: .......es for the purpose of storage, processing or facilitating the marketing of commodities. Thus, in our view, the assessee is not entitled for the exemption under s. 80 P (2)(e). The lower authorities were justified in rejecting the claim of the assessee. We uphold the order of the Commissioner (A). 6. In the result, the appeal fails and is dismissed.
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