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    <title>2011 (7) TMI 81 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed both Tax Case Appeals, ruling in favor of the assessee. The Court directed the Assessing Officer to grant deductions under Section 80 HH for both the assessment years in question, emphasizing the nature of processing at the unit and previous judgments supporting deductions for manufacturing activities involving job work. The Court found the Tribunal&#039;s decisions erroneous and upheld the Commissioner of Income Tax (Appeals) directives for granting relief to the assessee.</description>
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      <description>The High Court allowed both Tax Case Appeals, ruling in favor of the assessee. The Court directed the Assessing Officer to grant deductions under Section 80 HH for both the assessment years in question, emphasizing the nature of processing at the unit and previous judgments supporting deductions for manufacturing activities involving job work. The Court found the Tribunal&#039;s decisions erroneous and upheld the Commissioner of Income Tax (Appeals) directives for granting relief to the assessee.</description>
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