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    <title>Court Approves Section 80IC Deduction for Manufacturing Processes of Luggage Carriers and Accessories.</title>
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    <description>Deduction u/s 80IC - assembling Luggage carriers, Wheel Caps etc - the processes adopted by the Respondent Assessee to obtain front guard, luggage, carrier, rear gear etc. were manufacturing processes - Deduction allowed - HC</description>
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