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1975 (3) TMI 38 - AT - Income TaxExtract: .......is handmade soap, this matter has got to be remitted to the AO. 6. In result, the appeal is allowed and the order passed by the AO and the AAC are set aside and the AO will pass afresh assessment order in the light of the observations made by us above. The finding of this Tribunal that the product manufactured by the appellant is a soap will stand.
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