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Deduction u/s 10B: Authorization Alone Doesn't Mark Start of Manufacturing for Tax Benefits.

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....Deduction u/s 10B - initial AY - Mere authorization to enable the Assessee to import material or export produce in the earlier date would not ipso facto tantamount to commencement of substantial activity of ‘manufacture’/’production’.....

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Deduction u/s 10B: Authorization Alone Doesn't Mark Start of Manufacturing for Tax Benefits.