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Income Tax - Highlights / Catch Notes

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Deduction u/s 80I - The word 'production' or 'produce' when used ...

Case Laws     Income Tax

September 23, 2012

Deduction u/s 80I - The word 'production' or 'produce' when used in juxtaposition with the word 'manufacture' takes in bringing into existence new goods by a process, which may or may not amount to manufacture. - SC

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