Ungarbled and garbled pepper not two different commercial products for claiming deduction u/s 10B
February 2, 2018
High Courts, Income Tax, Judgments
Ungarbled and garbled pepper not two different commercial products. The process of garbling to make pepper edible does not give rise to a different distinct commodity so as to be entitled for deduction u/s 10B ABCAUS Case Law Citation: ABCAUS 2190 (2018) (02) HC The Issue: The issue …