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Tax Deduction Approved for Third-Party Manufacturing u/s 80IC: Assessee's Claim Valid for VAT-Inclusive Sales.

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....Deduction u/s.80IC in respect to third party manufacturing done by the assessee - assessee is engaged in the manufacturing and selling of the products on its own account and is also manufacturing the products as per specification of third party by using its raw material, packing material etc. and is selling finished products to the third parties after charging VAT - Deduction allowed - AT....