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Profit from preservation & packaging of oil in large containers was eligible for deduction u/s. 80-IB

June 19, 2019[2019] 107 451 (Hyderabad - Trib.)/[2019] 178 ITD 319 (Hyderabad - Trib.)

INCOME TAX : Profits from assessee's business of extraction of oil from oil palm by different processes and preservation of oil under adjusted temperature and then packaging of oil in large containers or tanks, could be said to be from business of processing, preservation and packing of fruits or vegetable eligible for deduction under section 80-IB
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