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2006 (7) TMI 289 - AT - Income TaxExtract: .......of CEGAT as well as the principle of ejusdem generis do not warrant inclusion of detergents under the item 4 of Sch. XI i.e. tooth paste, dental cream, tooth powder, soap. Hence, we countenance the order of the learned CIT(A) holding that the assessee is entitled to deduction under s. 80-IA. 16. In the result, the Revenue s appeals stand dismissed.
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