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    <title>Misallocation of Expenses Affects Deductions u/s 80IA for Pondicherry Unit Involved Only in Supply, Not Manufacturing.</title>
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    <description>Reduction in computation of deduction u/s 80IA - the role of the assessee&#039;s Pondicherry unit was to supply only the products - it has no role in manufacturing - allocation of expenses is not correct - AT</description>
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