BADSHAH CONSTRUCTION CO., (P.) LTD. versus COMMISSIONER OF INCOME-TAX
Special deduction Industrial company is not an industrial company in the manufacture or processing of goods, which means that the SCCC company engaged in the construction of roads and buildings is entitled to deduction under Sections 80HH and 80I Indian Finance Tax Act 1981. (Section 2 (7) (c) of the Indian Income Tax Act, 1961, Sections 80HH and 80I)
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