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1985 (6) TMI 62 - ITAT COCHINExtract: .......al undertaking manufacturing or producing an article. Our discussions in connection with the application of section 80J would leave us no doubt as to the availability of the relief under section 32A as well to the assessee. On this point also we do not inter fere with the order of the Commissioner (Appeals). 4. The departmental appeal is dismissed.
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