Claim of deduction u/s 80IB - by virtue of the processing done ...
Case Laws Income Tax
March 31, 2018
Claim of deduction u/s 80IB - by virtue of the processing done on milk by the assessee, the milk gets pasteurized, thereby becoming free of bacteria, and thus, potable and consumable. Obviously, therefore, the quality and nature of the milk gets irreversibly altered by such processing - deduction allowed - AT
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