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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

Deduction u/s 80IB - manufacturing process or not - there was ...

Income Tax

November 14, 2019

Deduction u/s 80IB - manufacturing process or not - there was manufacture involved and the process undertaken by the Appellant during the Assessment Year 2002-03 was not restricted to mere testing or trial run. The findings of fact in this regard are amply borne out from the material on record and consequently are not vitiated by any perversity or absurdity.

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