Tax Deduction Denied for ATM Maker's Pondicherry Unit u/s 80IA; Income Not Generated by Unit's Resources.

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....Deduction u/s 80IA - manufacture of ATM in Pondicherry unit - income arising from installation, AMC charges, technical charges, consultation charges and licence fee - since the men, material and machinery of the Pondicherry industrial undertaking were not used to earn above income - no deduction....