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High Court Denies 100% Deduction Claim u/s 80IA(2)(iv)(c); Transformer Oil Processing Not Manufacturing.
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....Claim of 100% deduction u/s 80IA(2)(iv)(c) - transformer oil has been purchased by the assessee from market and centrifuging had been done by centrifugal machine in order to make it usable in Transformer - Not a manufacturing activity - no deduction - HC....
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