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    <title>Assessees can claim Section 80IC deductions without manufacturing all components; higher profits alone don&#039;t justify denial.</title>
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    <description>Deduction u/s 80IC - It cannot be accepted that the assessee should be manufacturing all the components. Further merely showing that that the profits are on higher side, is not sufficient and no defects are pointed out and therefore deduction cannot be denied - AT</description>
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      <description>Deduction u/s 80IC - It cannot be accepted that the assessee should be manufacturing all the components. Further merely showing that that the profits are on higher side, is not sufficient and no defects are pointed out and therefore deduction cannot be denied - AT</description>
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