2018 (3) TMI 677

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..... duty and onus on the shoulder of the assessee to show that he was also engaged in manufacturing activities and the gross total income declared by it also include income from manufacturing activity and on the basis of foregoing discussion we have held that the assessee is entitled for deduction u/s 80HH and 80I on the part of income earned from manufacturing activities. As it is not possible to ca .....

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