2004 (9) TMI 652

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..... , 1961, hereinafter referred to as the Act , for opinion to this Court. 1. Whether on the facts and in the circumstances of the case, the Tribunal was right in holding that deduction under section 80-I was to be allowed to the assessee by holding that the assessee was manufacturing or producing articles or things? 2. Whether on the facts and in the circumstances of the case, the Tribunal w .....

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