Bottling of gas into gas cylinders, which requires a very ...
Bottling gas into cylinders is considered production, qualifying for tax deduction u/s 80IB, says High Court.
December 7, 2013
Case Laws Income Tax HC
Bottling of gas into gas cylinders, which requires a very specialized process and an independent plant and machinery, amount to production of ‘gas cylinders’ - deduction u/s 80IB allowed - HC
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