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2009 (1) TMI 310 - AT - Income TaxExtract: ....... referred to above also does not give any indication that ownership of the raw materials is a primary condition for manufacturing. This being so, we are of the view that the CIT(A) was right in law in holding that the assessee was entitled to the benefit of exemption under s. 10B of the Act. 6. In the result, the appeal of the Revenue is dismissed.
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