Deduction Denied: Water Supply and Irrigation Systems Not Part of Tea Manufacturing u/s 80IE(2)(ii) of Income Tax Act.

Claim of deduction u/s 80IE(2)(ii) - water supply system and irrigation system admittedly are not part of tea manufacturing processes. Therefore, the said opening valuation of said machineries should not be considered for the purpose of claiming deduction u/s 80IE of the Act - AT .....

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