Paddy to rice conversion using labor and machinery is recognized as manufacturing, eligible for deductions u/ss 80IA and 80IB. https://www.taxtmi.com/highlights?id=45317 Entitlement to deduction u/s 80IA/80IB - "Manufacture or production" - conversion of Paddy into Rice - the process of dehusking of Paddy into Rice with the aid of labour and machinery is definitely an industry activity undertaken by the Assessee. en-us Fri, 22 Mar 2019 10:49:30 +0530 Fri, 22 Mar 2019 11:15:56 +0530 TaxTMI RSS Generator Paddy to rice conversion using labor and machinery is recognized as manufacturing, eligible for deductions u/ss 80IA and 80IB. https://www.taxtmi.com/highlights?id=45317 Entitlement to deduction u/s 80IA/80IB - "Manufacture or production" - conversion of Paddy into Rice - the process of dehusking of Paddy into Rice with the aid of labour and machinery is definitely an industry activity undertaken by the Assessee. Highlights Income Tax Fri, 22 Mar 2019 10:49:30 +0530 https://www.taxtmi.com/highlights?id=45317