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Income Tax - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Deduction u/s 80-IA – activity of blending, processing and ...

Case Laws     Income Tax

December 7, 2013

Deduction u/s 80-IA – activity of blending, processing and packaging of tea - The assessee's activity amounts to processing only and it does not amount to either manufacture or production - no deduction - AT

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