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2008 (4) TMI 468 - GUJARAT HIGH COURTIndustrial undertaking – Commissioner initiate proceeding on the ground that since the manufacturing work was done by you on the machine hired by you and you have not got your own machines you are not entitled for deduction under section 80-I of the Act. The deduction was therefore wrongly allowed by Assessing officer. Held that- since it was found by the Tribunal that the machinery and plant used by the assessee were not new, the assessee was not entitled to the special deduction u/s 80I of the Act.
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