TMI BlogSince the process carried out by the assessee of slitting the Rolls and printing thereon has been held...Since the process carried out by the assessee of slitting the Rolls and printing thereon has been held by the Tribunal to be a manufacturing process in the case of assessee itself, therefore, the assessee is eligible for the deduction under section 80IC - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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