Section 80IC Deduction Allowed After Assessee Proves Manufacturing Activity with Documentation and No Adverse Observations in Remand Report.

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....Disallowance u/s. 80IC - allegation of no manufacturing activity - assessee filed various documents to show that paper was transported to Rudrapur and sent back to the printer in Delhi, then printed sheets were sent from Delhi to Rudrapur where books were manufactured which were transported to Delhi - No adverse observation was made by the AO in the remand report - deduction allowable....