Tax Deduction Approved for Milk Processing u/s 80IB: Transformation Recognized as Qualifying Activity.

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....Claim of deduction u/s 80IB - by virtue of the processing done on milk by the assessee, the milk gets pasteurized, thereby becoming free of bacteria, and thus, potable and consumable. Obviously, therefore, the quality and nature of the milk gets irreversibly altered by such processing - deduction allowed - AT....