The fact that the excisable products are exempt from the payment ...
High Court Confirms Excise Duty Exemption Doesn't Affect Manufacturing Status for Section 80IA Deduction Eligibility.
March 13, 2012
Case Laws Income Tax HC
The fact that the excisable products are exempt from the payment of excise duty cannot be a ground to hold that the products in question are not manufactured by the assessee - Deduction u/s 80IA allowed - HC
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