CPC denial of the claim of section 115BAB holding that no manufacturing activity has begun: ITAT Hyderabad allowed it The key issue before ITAT Hyderabad in the case of GRANULES CZRO PVT LTD (ITA No 706/Hyd/2024) was as under: The Appellant Company was incorporated on 16th Jan 2023 as a manufacturing company entitled to lower…
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