Deduction u/s 80IA – Manufacture Activity OR not - Assembling ...
Court Rules Assembling Parts Not Manufacturing u/s 80IA, No Tax Deduction for Air-Conditioner Parts Makers.
February 17, 2014
Case Laws Income Tax HC
Deduction u/s 80IA – Manufacture Activity OR not - Assembling the various parts of air-conditioners freezers, blowers - merely because anciliary goods are manufactured, it does not mean that the assessee is manufacturing air conditioning plant - HC
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