TMI BlogBenefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then...Benefit of deduction u/s 80IC - Activity of processing of raw material received from HUL and then feeding the processed raw material to the mother plant of HUL - The Tribunal examined the nature of the assessee's activities and determined that they constituted 'manufacture' as per Section 80-IC of the Income Tax Act. - The Tribunal considered various factors such as the sophisticated machinery, factory registration, approvals from government authorities, and the nature of the activities performe..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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