Converting buffalo's carcass into meat amounts to manufacture; sec. 80-IB deduction available

INCOME TAX : Where assessee was engaged in process of converting buffalo's carcass into meat and end-use product manufactured by assessee was entirely different from original raw material i.e. buffalo carcasses, it could be concluded that said activity amounted to 'manufacturing' or 'production' and, thus, assessee's claim for deduction under section 80-IB was to be allowed

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