1985 (11) TMI 97

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....lief under s. 80J in respect of plant and machinery used for manufacture and production of eatables of various varieties. The ITO disallowed the claim on the ground that the conditions laid down in s. 80J are not fulfilled. On appeal, the AAC upheld the same. Against the same the assessee has preferred this appeal. 2. The ld. counsel for the assessee urged that the manufacture of eatables of va....