Bottling LPG gas into cylinders is a manufacturing activity, qualifies for Section 80IB(4) tax deductions, says High Court. https://www.taxtmi.com/highlights?id=12576 Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence - deduction allowed - HC en-us Mon, 06 May 2013 13:54:50 +0530 Mon, 06 May 2013 13:54:50 +0530 TaxTMI RSS Generator Bottling LPG gas into cylinders is a manufacturing activity, qualifies for Section 80IB(4) tax deductions, says High Court. https://www.taxtmi.com/highlights?id=12576 Notification U/s 80IB(4) - the process of bottling the LPG Gas into cylinder makes the same marketable - It therefore follows that a new product comes into existence - deduction allowed - HC Highlights Income Tax Mon, 06 May 2013 13:54:50 +0530 https://www.taxtmi.com/highlights?id=12576