Buffalo Carcass to Meat: Qualifies for Section 80IB Deduction as a New, Distinct Product Under Income Tax Act.

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....Deduction u/s 80IB - process involved in converting Carcass into meat - final product produced is commercially different from the raw-material (Buffalo Carcasses) and the process of production involved a number of steps and processes which resulted not only in qualitative changes, but also a distinct product for end-use of the consumer - deduction allowable....