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2002 (8) TMI 260 - AT - Income TaxExtract: .......s standardized and marketed as a product, hence it is an article which qualifies for deduction under s. 80-I of IT Act. In view of the facts, circumstances, legal position and the reasons recorded we hereby reverse the findings of learned CIT(A) and allow this issue in favour of the assessee. 9. In the result, the appeal of the assessee is allowed.
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