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2020 (2) TMI 844 - MADRAS HIGH COURTDeduction u/s 80IA - Whether process of converting raw Urad into Urad Dhal was a manufacturing activity ? - HELD THAT:- As relying on M/S. MUTHURAMALINGAM MODERN RICE MILL [2019 (3) TMI 1104 - MADRAS HIGH COURT] Tribunal was justified in holding that the process of converting raw Urad into Urad Dhal is a manufacturing activity undertaken by the Assessee and therefore, the Assessee was entitled to deduction under Section 80IA of the Act. - Decided in favour of assessee
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