2011 (2) TMI 1625

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....r. A.K. Jasani. ORDER P.C. The only question raised in this appeal is whether the Tribunal was justified in holding that the assessee was engaged in the manufacture of NC.Lacquer and hence eligible for deduction under Section 80 IA/80 IB of the Income Tax Act . The Tribunal has recorded a finding of fact which reads thus :- "4.5 (ii) At SI-2 NC Lacquer is manufactured. For manufacturing NC L....