Assessee had began to manufacture items of Perfumes and Fragrances in notified area. Even if sales were made to three parties only deduction cannot be denied. (AY. 2010-11)
ACIT v. Vasundhara Flavours (2020) 204 TTJ 663 (Delhi)(Trib.)
S. 80IC : Special category States-Manufacture of Perfumes and Fragrances-Eligible deduction.