Notification U/s 80IB(4) - the process of bottling the LPG Gas ...
Bottling LPG gas into cylinders is a manufacturing activity, qualifies for Section 80IB(4) tax deductions, says High Court.
May 6, 2013
Case Laws Income Tax HC
Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence - deduction allowed - HC
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