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Income Tax - Highlights / Catch Notes

Home Highlights February 2012 Year 2012 This

The manufacture of identity cards cannot be described as ...

Case Laws     Income Tax

February 29, 2012

The manufacture of identity cards cannot be described as photography apparatus and goods. In fact, the assessee is taking the aid of photographic apparatus and goods for manufacturing or producing identity cards. - Deduction u/s 80IA allowed - HC

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