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2005 (1) TMI 17 - HC - Income TaxIndustrial Undertaking - deduction under sections 32A, 80HH and 80J of the Income-tax Act, 1961 - we are of the view that de-embarking and seasoning the tree trunks and converting the same into logs would amount to production of a new commercial article or thing within the meaning of sections 32AB, 80HH and 80J. The assessee is entitled to the benefit of deductions - appeal succeeds
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