Section 80IC Deduction Removed for Manufacturing External Hard Disks, DVD Writers, Laptops, Mice; Claims Rejected on Speculation.

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....Deduction u/s 80IC - manufacture of external hard disk and DVD writer - even qua the laptops and mouse the deduction allowed was withdrawn - The claim has been rejected on suspicious and surmises ignoring the facts on record and on an incorrect appreciation of law for the reasons set out herein above at length. - AT....