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    <title>u/s 80-ic of income tax</title>
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    <description>Entitlement to the investment-linked tax exemption for manufacturing plastic containers is disputed because the assessing officer treats the product as included in the statutory negative list; resolution depends on whether the product description appears in Schedule 13, which is the administrative source cited for determining exclusion from the exemption.</description>
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      <description>Entitlement to the investment-linked tax exemption for manufacturing plastic containers is disputed because the assessing officer treats the product as included in the statutory negative list; resolution depends on whether the product description appears in Schedule 13, which is the administrative source cited for determining exclusion from the exemption.</description>
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