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Income Tax - Highlights / Catch Notes

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Deduction u/s 10A - sez unit - proof of manufacturing activity ...


Court Rules SEZ Unit Eligible for Section 10A Deduction for Gold Medallion Manufacturing; Proof of Activity Sufficient.

September 5, 2017

Case Laws     Income Tax     HC

Deduction u/s 10A - sez unit - proof of manufacturing activity for manufacture of gold medallions - Consumption of minimum units of electricity and non claiming of labour charges - It is not a complex or complicated procedure. The manufacturing process is simple - deduction u/s 10A cannot be denied - HC

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