Eligibility of deduction u/s 80IC - nature of activity ...
Electric Bike Parts Assembly Qualifies for Deduction u/s 80IC as Manufacturing, Not Just Assembling, Says Court.
July 9, 2016
Case Laws Income Tax AT
Eligibility of deduction u/s 80IC - nature of activity undertaken by assessee - manufacturing of electric bike or mere assembly of parts - the case of the assessee is that it requires only tools and not big plant to assemble parts -benefit of deduction allowed - AT
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