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Converting Raw Urad to Urad Dhal is Manufacturing, Eligible for Deductions u/s 80IA, Says High Court.

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....Deduction u/s 80IA - Whether process of converting raw Urad into Urad Dhal was a manufacturing activity ? - the process of converting raw Urad into Urad Dhal is a manufacturing activity undertaken by the Assessee - HC....

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