Taxpayer's Deductions u/s 80IB(10) Challenged Due to Inflated Profit Margin and No Sales Reported.

Deduction u/s. 80IB(10) – In absence of any sales – Assessee had shown inflated profit, i.e., at 60%, as against the rate of 23% for another non-80IB - AO to redetermine the accrual of income - AT .....

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