Tax Exemptions: Chappati, Paratha, Samosa Manufacturing Qualifies; Mathia, Chorafali Repackaging Doesn't u/ss 10B & 80IB.

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....Exemption u/s 1OB - Deduction u/s 80IB - Manufacturing of chappati, parath, samosa, dhokla constitutes manufacturing activity - But as in the case of “mathia“ and “chorafali“ the assessee does repackaging not to be constituted as manufacturing activity - AT....