Home / 
Paddy to rice conversion using labor and machinery is recognized as manufacturing, eligible for deductions u/ss 80IA and 80IB.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Entitlement to deduction u/s 80IA/80IB - "Manufacture or production" - conversion of Paddy into Rice - the process of dehusking of Paddy into Rice with the aid of labour and machinery is definitely an industry activity undertaken by the Assessee.....
TaxTMI