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Entitlement to Exemption u/s 10B - whether assessee is not a manufacturer? - heat treated emblem was...

Entitlement to Exemption u/s 10B - whether assessee is not a manufacturer? - heat treated emblem was given on some of the garments, ironing was made, packing of garments was also made on different garments. - Held as a manufacturing activity - HC .....

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