https://www.taxtmi.com/highlights?id=15488 Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit for use in the production of chlorine and caustic soda in an electrolytic process is 'manufacture' or 'production' of 'article' or 'thing' - Held yes - HC en-us Sat, 02 Nov 2013 11:24:33 +0530 Sat, 02 Nov 2013 11:24:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=15488 Deduction u/s 80IA - Whether coating with oxides of noble metals on titanium metal electrode/anode bringing about a change in its character and user for making it fit for use in the production of chlorine and caustic soda in an electrolytic process is 'manufacture' or 'production' of 'article' or 'thing' - Held yes - HC Highlights Income Tax Sat, 02 Nov 2013 11:24:33 +0530 https://www.taxtmi.com/highlights?id=15488