Calcutta HC allows Income Tax Deduction u/s 80-IC(2)(a)(i) for the Manufacture of Mouth Freshener (Pan Masala Without Tobacco) [Read Order]

It was held that the appellant assessee is entitled to deduction under Section 80-IC(2)(a)(i) read with Section 80-IC(3) of the Act, 1961
Calcutta High Court - Calcutta HC - Income Tax - Mouth Freshener - Mouth freshener Without Tobacco - taxscan

In a recent case, the Calcutta High Court allowed the deduction under section 80-ic(2)(a)(i) of the Income Tax Act for the manufacture of Mouth Freshener ( Pan Masala Without Tobacco ) Unicorn Industries, the appellant assessee established an undertaking in an industrial area situated in Khasra No.786/1064 notified by the Central Board of Direct Taxes…

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