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    <title>Deduction Denied: Foam Seats Manufacturing Doesn&#039;t Qualify as New Product u/s 80IB.</title>
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    <description>Claim of deduction u/s 80IB - the assessee manufactures is the foam in the shape of seats and therefore it cannot be stated that new product with the help of the PT foam comes into existence by any process - HC</description>
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      <description>Claim of deduction u/s 80IB - the assessee manufactures is the foam in the shape of seats and therefore it cannot be stated that new product with the help of the PT foam comes into existence by any process - HC</description>
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