DCIT, Circle-4, Kolkata Versus M/s. Sewujpur Tea Co. (P) Ltd. - Income Tax - ITAT KOLKATA - Tri - Deduction u/s 80IC of the Income Tax Act - Interpretation of the word and in item no.12 given in Schedule 14 - Assessee produces an article or things, prescribed in the Schedule 14, the assessee s claim is that his case falls in item 12 of Schedule 14, as the assessee is engaged in the business of processing of black tea - . The contention of the assessee is that the word and between processing and ................................... Income Tax - Case Laws
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