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    <title>2016 (5) TMI 1405 - ITAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the assessee, allowing the deduction claim under Section 80IB for LPG bottling plants, citing High Court precedent that bottling LPG gas constitutes manufacturing. The Tribunal directed the Assessing Officer to re-examine the computation for the deduction claim related to SCN and C3C4 plants based on a previously accepted formula. Other grounds regarding expenditure were dismissed as not pressed. The final order was issued on 6th May 2016.</description>
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      <title>2016 (5) TMI 1405 - ITAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=195600</link>
      <description>The Tribunal ruled in favor of the assessee, allowing the deduction claim under Section 80IB for LPG bottling plants, citing High Court precedent that bottling LPG gas constitutes manufacturing. The Tribunal directed the Assessing Officer to re-examine the computation for the deduction claim related to SCN and C3C4 plants based on a previously accepted formula. Other grounds regarding expenditure were dismissed as not pressed. The final order was issued on 6th May 2016.</description>
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      <pubDate>Fri, 06 May 2016 00:00:00 +0530</pubDate>
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