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1992 (1) TMI 147 - ITAT CALCUTTA-AExtract: .......s a small scale industrial undertaking and the processes has mentioned above clearly go to show that the assessee manufactures by different processes. In view of these facts, we agree with the CIT(A) that the assessee is entitled for s, 80-I deduction and, accordingly, we uphold the findings of the CIT(A). 8. In the result, the appeal is dismissed.
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