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    <title>2019 (12) TMI 965 - ITAT DELHI</title>
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    <description>The Tribunal upheld the Ld. CIT(A)&#039;s order, confirming the assessee&#039;s entitlement to the deduction under section 80IC of the Income Tax Act. The appeal of the Revenue challenging various aspects including commencement of business, production evidence, and eligibility under section 80IC was dismissed. The Tribunal found in favor of the assessee, emphasizing the genuineness of manufacturing activities and compliance with statutory requirements.</description>
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      <description>The Tribunal upheld the Ld. CIT(A)&#039;s order, confirming the assessee&#039;s entitlement to the deduction under section 80IC of the Income Tax Act. The appeal of the Revenue challenging various aspects including commencement of business, production evidence, and eligibility under section 80IC was dismissed. The Tribunal found in favor of the assessee, emphasizing the genuineness of manufacturing activities and compliance with statutory requirements.</description>
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