2011 (9) TMI 746

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....Madhur Agarwal with A.K. Jasani for the Respondent   P.C.   1. Whether the ITAT was justified in holding that the activity of producing sharpener blades and Glue and lead amounts to manufacture and accordingly the assessee is entitled to deduction under Section 80IA of the Income Tax Act, is the question raised in these appeals.   2. Counsel for the assessee has tendered an....