Assessee's Evidence Validates Factory Operation; Product Qualifies for Deduction u/s 80IC Despite Tax Authorities' Inspection.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80IC - are bases exemption - The inspection by the IT Authorities alone is not sufficient to dislodge the evidences submitted by the assessee regarding running of the factory at the premises, thus the product of the assessee qualifies for deduction u/s 80IC. - AT....