Entitlement to deduction u/s 80IC - process of cutting of ...
High Court: Cutting, painting, welding stainless steel pipes is "manufacture" u/s 80IC, eligible for tax deductions.
April 2, 2015
Case Laws Income Tax HC
Entitlement to deduction u/s 80IC - process of cutting of stainless steel pipes of larger size with electric cutter and including painting and welding of pipes - whether manufacturing of "Route Markers" falls within the definition of "manufacture" - held Yes - HC
View Source