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    <title>High Court Allows Deduction for Identity Card Manufacturing u/s 80IA; Not Classified as Photography Goods.</title>
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    <description>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</description>
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      <description>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</description>
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