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2010 (7) TMI 77 - HC - Income TaxExemption u/s 80-IB – manufacture - CRGO Laminations – tribunal held that CRGO Laminations shall amount to Manufacture for the purpose of Section 80IB of the Act – Held that: - in order to define 'Manufacture', what is sufficient is to find out a different commodity, having distinct name used in character emerging from the raw material. In the present case on hand, admittedly, a different commodity has emerged from the raw material supplied by the owner to the assessee – exemption u/s 80-IB is allowable
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