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1987 (7) TMI 183 - ITAT MADRAS-AExtract: .......and make explicit what was implicit in the section even before. Consequently, we are convinced that the assessee is not entitled to deduction in respect of the cost of accessories supplied which is in the nature of purchasing and manufacturing expenses. Hence the order of the CIT (Appeals) is confirmed. 11. In the result, the appeals are dismissed.
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