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1985 (11) TMI 97 - ITAT HYDERABADExtract: .......ein squarely applies to the instant case. In my view the activity carried on by the assessee in preparing eatables in the restaurant is only a trading activity and not a manufacturing or processing activity. The lower authorities were justified in rejecting the claim of the assessee under s. 80J. 4. In the result, the appeal fails and is dismissed.
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