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    <title>Eligibility for Deduction u/s 54G: Long-Term Capital Gains from Urban Godown Sale Qualify as &#039;Manufacture&#039; Activity.</title>
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    <description>Grant deduction u/s 54G - LTCG on the sale of its godown situated in Bangalore, an urban area and which has been relocated in a non urban area - the activity done by the assessee namely storage and repacking would also, in our opinion, fall within the definition of the word &#039;manufacture&#039;.</description>
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      <description>Grant deduction u/s 54G - LTCG on the sale of its godown situated in Bangalore, an urban area and which has been relocated in a non urban area - the activity done by the assessee namely storage and repacking would also, in our opinion, fall within the definition of the word &#039;manufacture&#039;.</description>
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