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Income Tax - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

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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