Tea Promoters (India) Pvt. Ltd. Versus C. I. T., Kolkata-II, Kolkata - Income Tax - ITAT KOLKATA - Tri - Deduction u/s 10B of the Income tax Act - Declined exemption u/s 10B on the short ground that the blending of tea does not amount to manufacture or production of tea for the purpose of claiming exemption u/s 10B Held that - This appeal was squarely covered by the decision of the Co-ordinate Bench of this Tribunal in assessee s own case for the immediately succeeding assessment year 2012 (7................................... Income Tax - Case Laws
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