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Appellants Denied Section 80IB Deduction Due to Job Work Classification, Not Manufacturing Electronic Computer Products.

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Full Text of the Document

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....Deduction u/s 80IB - manufacturing activity or not of electronics computer - Job work / outsourcing - Appellants were not carrying out manufacturing activity of electronic computer products within the meaning of Section 80 IB of the Act - Deduction u/s 80IB not allowed....

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