Deduction u/s 80IB - process involved in converting Carcass into ...
Case Laws Income Tax
July 10, 2019
Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and the process of production involved a number of steps and processes which resulted not only in qualitative changes, but also a distinct product for end-use of the consumer - deduction allowable
View Source