Deduction u/s 80-IB - whether production of poultry feeds ...
Income Tax
March 3, 2020
Deduction u/s 80-IB - whether production of poultry feeds constitutes manufacture? - poultry feed is not merely rice bran or maize or vitamins or minerals but a mixture of all in calculated proportions through a process involving mills and manufacturing by the use of machinery - the end product being the pellet is wholly different from each of the ingredients - HC
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