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Income Tax - Highlights / Catch Notes

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Deduction u/s 10B - designer products - manufacturing activity ...

Income Tax

August 1, 2013

Deduction u/s 10B - designer products - manufacturing activity for export of handicraft items of dried parts of plants - The process that the assessee had undertaken clearly points out the irreversible nature of the final end product from a raw material purchased - exemption allowed - HC

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