https://www.taxtmi.com/highlights?id=5561 Deduction u/s 80IA - assembly of sharpeners - there is no merit in the argument of AO that it is a “simple manual process”, which does not qualify for the deduction. - AT en-us Tue, 25 Sep 2012 07:33:57 +0530 Tue, 25 Sep 2012 07:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=5561 Deduction u/s 80IA - assembly of sharpeners - there is no merit in the argument of AO that it is a “simple manual process”, which does not qualify for the deduction. - AT Highlights Income Tax Tue, 25 Sep 2012 07:33:57 +0530 https://www.taxtmi.com/highlights?id=5561