Deductions u/ss 80I and 80IA Apply Even if Product Requires Immediate Disposal or Preservation Needed. https://www.taxtmi.com/highlights?id=21707 Entitlement to deduction u/s. 80I and 80IA - when the product is to be disposed of immediately even that the product is not fit for human consumption. If it is required to be preserved, it seems to be a manufacturing process - HC en-us Mon, 09 Feb 2015 11:45:12 +0530 Mon, 09 Feb 2015 11:45:12 +0530 TaxTMI RSS Generator Deductions u/ss 80I and 80IA Apply Even if Product Requires Immediate Disposal or Preservation Needed. https://www.taxtmi.com/highlights?id=21707 Entitlement to deduction u/s. 80I and 80IA - when the product is to be disposed of immediately even that the product is not fit for human consumption. If it is required to be preserved, it seems to be a manufacturing process - HC Highlights Income Tax Mon, 09 Feb 2015 11:45:12 +0530 https://www.taxtmi.com/highlights?id=21707