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    <description>The Tribunal dismissed the appeal, affirming that the assessee was not engaged in significant manufacturing activity at the Dehradun unit, thereby upholding the disallowance of the deduction u/s.80IC. The judgment serves as a cautionary tale against misusing statutory benefits and emphasizes the importance of genuine compliance with tax laws to prevent exploitation of fiscal incentives.</description>
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      <description>The Tribunal dismissed the appeal, affirming that the assessee was not engaged in significant manufacturing activity at the Dehradun unit, thereby upholding the disallowance of the deduction u/s.80IC. The judgment serves as a cautionary tale against misusing statutory benefits and emphasizes the importance of genuine compliance with tax laws to prevent exploitation of fiscal incentives.</description>
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