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2008 (10) TMI 68 - PUNJAB AND HARYANA HIGH COURT
Special deduction - Tribunal was right in law in holding that process of assembling (of wheel using different components) carried out by the assessee is to be understood as amounting to ‘manufacture’ or production of an article – held that distinct article with distinctive name, character and use emerged - end product could not be held to be an article or thing – deduction u/s 80IB is granted – deduction cannot be denied mere because that tribunal erroneously referred to wrong section i.e. 80IA