Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC...

Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee - since the men, material and machinery of the Pondicherry industrial undertaking were not used to earn above income - no deduction .....

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