2011 (9) TMI 1128

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Full Text of the Document

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.... appellant. Mr. P. J. Pardiwala, senior Advocate with Atul K.Jasani for the respondent. JUDGEMENT 1. Whether the ITAT was justified in holding that the profit derived by the assessee were on account of the activity of manufacture or production of the articles carried on by the assessee and hence eligible for deduction under Section 80IB of the Income Tax Act, 1961, is the question raised ....