Section 80 IA ::
Last updated: 02 October 2007
Court :
HC
Brief :
Held by the Hon`ble Court that, in the absence of any definition of the word manufacture one should appreciate the meaning as commonly understood by a reasonable person, form this point of view conversion of blank disc to a software loaded disc is clearly amounts to manufacture and deduction of section 80-AI is allowable.
Citation :
C.I.T Vs. Oracle Software India Ltd.
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CA.Saibaburao Nanduri
Published in Income Tax
Views : 38
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