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2006 (11) TMI 140 - AUTHORITY FOR ADVANCE RULINGSApplicant, resident of Netherlands wants to establish a manufacturing facility in partnership with her family members in India, to avail of the tax holiday u/s 80-IC - Question regarding exemption u/s 80-IC, pertaining to the profits and gains derived by Bayer Health from the production outsourced to the applicant's firm, and included in the gross total income of Bayer Health, a resident company, is beyond the scope and consideration of "Advance Rulings" under Ch. XIX-B – application rejected
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