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1980 (12) TMI 69 - ITAT BANGALOREExtract: .......duction if we apply the tests laid down in the case of Singh Engineering Works Pvt. Ltd. 1978 CTR (All) 201 (1979) 119 ITR 891 (All) at 894 as well as the meaning of the word produced noticed in the decision in the case of AIR 1969 SC 930 at 931. In view of this we allow the appeal of the assessee and the ITO will revise the assessment accordingly.
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