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1996 (6) TMI 112 - AT - Income TaxExtract: .......cially if the substantial identity test laid down by the Supreme Court in the cases of Pio Food Packers and Sterling Foods are applied. We, therefore, do not see any merit in the claim of the assessee for deduction under s. 80HH and s. 80-I of the IT Act. We accordingly uphold the order of the Dy. CIT(A). 20. In the result, the appeal is dismissed.
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