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    <title>Tax Deduction Allowed for Film Roll Conversion u/s 80-IC, Excludes DEPB Benefits in Manufacturing Activity Dispute.</title>
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    <description>Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction allowed excluding DEPB - AT</description>
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      <description>Disallowance of Deduction u/s 80-IC - manufacturing activity - conversion of Jumbo Rolls of photographic films into small flats and rolls in desired sizes - deduction allowed excluding DEPB - AT</description>
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