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1972 (5) TMI 5 - HC - Income TaxWhether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the assessee-company derives income from manufacturing or processing of goods and that the rebate should be allowed at 30 per cent - We, accordingly, answer the question in the affirmative in favour of the assessee and against the department - Question answered in the affirmative
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