Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Eligibility of deduction u/s 80IC - nature of activity undertaken by assessee - manufacturing of electric bike or mere assembly of parts - the case of the assessee is that it requires only tools and not big plant to assemble parts -benefit of deduction allowed - AT
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