Poultry Feed Production Deemed Manufacturing for Tax Benefits u/s 80-IB, Recognized by High Court.

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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