Deduction under section 80-IB(11) of the Income-tax Act - in the cold storage plant - One could come to...

Deduction under section 80-IB(11) of the Income-tax Act - in the cold storage plant - One could come to the conclusion that cold chain facility becomes complete only when it caters to transportation and storage and it remains incomplete when only storage is involved, therefore, the word "or" should be read as "and" - However exemption granted on the ground of judicial discipline... - AT .....

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