Section 10B Deduction Denied: Assessee's Profit Discrepancy Between Tax Audit Report and Manufacturing Activity Raises Concerns.

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....Deduction allowable u/s 10B - calculation as given by the assessee has no merit considering that the net profit as per tax audit report for the entire business activity is 6.14% and on the other hand, the profit from actual manufacturing activity will be 20.70%. - AT....