Flour milling, including roller mills, ineligible for tax deductions u/s 80IC due to Schedule XIII restrictions.

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....Deduction u/s 80IC - there is nothing to show that Flour Mill is distinct from Roller Flour Mill - the activity of Flour milling or article or thing under which can be called “Flour“ is not eligible for deduction u/s 80IC by virtue of its entry in the negative list in Part B of Schedule XIII. - AT....