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1995 (6) TMI 46 - AT - Income TaxExtract: .......mantling a ship or ships cannot be considered to be an industrial undertaking which manufactures or produces articles or things and hence we hold that it is not entitled to the deductions mentioned in sections 80-HHA and 80-I of the I.T.Act. We therefore reverse the order of the ld. CIT(A) in this regard. The appeal filed by the revenue is allowed.
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