Claim of 100% deduction u/s 80IA(2)(iv)(c) - transformer oil has ...
Case Laws Income Tax
March 28, 2014
Claim of 100% deduction u/s 80IA(2)(iv)(c) - transformer oil has been purchased by the assessee from market and centrifuging had been done by centrifugal machine in order to make it usable in Transformer - Not a manufacturing activity - no deduction - HC
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