https://www.taxtmi.com/highlights?id=14420 Deduction u/s 80IC - there is nothing to show that Flour Mill is distinct from Roller Flour Mill - the activity of Flour milling or article or thing under which can be called “Flour“ is not eligible for deduction u/s 80IC by virtue of its entry in the negative list in Part B of Schedule XIII. - AT en-us Wed, 11 Sep 2013 10:37:20 +0530 Wed, 11 Sep 2013 10:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14420 Deduction u/s 80IC - there is nothing to show that Flour Mill is distinct from Roller Flour Mill - the activity of Flour milling or article or thing under which can be called “Flour“ is not eligible for deduction u/s 80IC by virtue of its entry in the negative list in Part B of Schedule XIII. - AT Highlights Income Tax Wed, 11 Sep 2013 10:37:20 +0530 https://www.taxtmi.com/highlights?id=14420