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Income Tax - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Deduction u/s 80IC - there is nothing to show that Flour Mill is ...

Case Laws     Income Tax

September 11, 2013

Deduction u/s 80IC - there is nothing to show that Flour Mill is distinct from Roller Flour Mill - the activity of Flour milling or article or thing under which can be called “Flour“ is not eligible for deduction u/s 80IC by virtue of its entry in the negative list in Part B of Schedule XIII. - AT

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