Introducing the βIn Favour Ofβ filter in Case Laws.
- βοΈ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
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Introducing the βIn Favour Ofβ filter in Case Laws.
Try it now in Case Laws β


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The manufacture of identity cards cannot be described as photography apparatus and goods. In fact, the assessee is taking the aid of photographic apparatus and goods for manufacturing or producing identity cards. - Deduction u/s 80IA allowed - HC