Section 80IB Deduction Confirmed: Appellant's Activities in AY 2002-03 Qualify as Manufacturing, Not Just Testing.

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....Deduction u/s 80IB - manufacturing process or not - there was manufacture involved and the process undertaken by the Appellant during the Assessment Year 2002-03 was not restricted to mere testing or trial run. The findings of fact in this regard are amply borne out from the material on record and consequently are not vitiated by any perversity or absurdity.....