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    <title>2018 (4) TMI 91 - KARNATAKA HIGH COURT</title>
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    <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision to grant the deduction under Section 10B to the assessee for Assessment Year 2009-2010, based on manufacturing activities. The Court found that the assessee was engaged in manufacturing activities, consistent with previous decisions, and dismissed the Revenue&#039;s appeal, stating no substantial question of law arose. Additionally, an amendment application was deemed redundant and disposed of as the main issue had been resolved.</description>
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      <description>The High Court upheld the Income Tax Appellate Tribunal&#039;s decision to grant the deduction under Section 10B to the assessee for Assessment Year 2009-2010, based on manufacturing activities. The Court found that the assessee was engaged in manufacturing activities, consistent with previous decisions, and dismissed the Revenue&#039;s appeal, stating no substantial question of law arose. Additionally, an amendment application was deemed redundant and disposed of as the main issue had been resolved.</description>
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