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    <title>2012 (10) TMI 620 - ALLAHABAD HIGH COURT</title>
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    <description>The High Court dismissed the Income Tax Appeals, affirming the Tribunal&#039;s decision in favor of the respondent assessee. The Court held that the processes applied to the milk, including chilling and other treatments, constituted a manufacturing process, making the appellant eligible for the deductions claimed under the Income Tax Act.</description>
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    <pubDate>Tue, 16 Oct 2012 00:00:00 +0530</pubDate>
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      <title>2012 (10) TMI 620 - ALLAHABAD HIGH COURT</title>
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      <description>The High Court dismissed the Income Tax Appeals, affirming the Tribunal&#039;s decision in favor of the respondent assessee. The Court held that the processes applied to the milk, including chilling and other treatments, constituted a manufacturing process, making the appellant eligible for the deductions claimed under the Income Tax Act.</description>
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