2011 (11) TMI 748

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..... oconut and mineral oil constitutes manufacturing activity so as to avail the deduction under Section 80IB of the Income Tax Act, 1961, is the question raised in this Appeal. 2. The finding of fact recorded by the ITAT is that the production of the perfumed hair oil as per the requirement of Hindustan Lever Ltd. constituted manufacture of a product distinct from the inputs used and on the said m .....

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