Deduction Denied: Company Not Engaged in Manufacturing, Fails Section 80IB Requirements for Tax Benefits.

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....Deduction u/s 80IB - Manufacturing activity - claim denied as assessee company is only providing services to mineral oil concerns and generation of logs does not amount to manufacture or production of article or thing - assessee company is an industrial undertaking engaged in the business of manufacturing or production of an article or thing for the purpose of section 32A and section 80IB....