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    <description>Deduction u/s 80IC - higher rate of profit declared by the assessee-company in its Dehradun Unit is justifiable as cost of production of the same Unit was lower due to various incentives and the availability of raw material at cheaper rates in the local market</description>
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      <description>Deduction u/s 80IC - higher rate of profit declared by the assessee-company in its Dehradun Unit is justifiable as cost of production of the same Unit was lower due to various incentives and the availability of raw material at cheaper rates in the local market</description>
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