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Income Tax - Highlights / Catch Notes

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Deduction u/s 80IA - Manual processing - least consumption of ...


Herbal Product Processing with Minimal Electricity Qualifies for Section 80IA Deduction as Manufacturing, Rules Court.

March 27, 2019

Case Laws     Income Tax     HC

Deduction u/s 80IA - Manual processing - least consumption of electricity - manufacture of a herbal product Bandruff by a manual process with the use of some chemicals and small machinery can also amount to manufacture or production of a different commercial article - deduction is allowable

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