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2021 (10) TMI 143 - CALCUTTA HIGH COURTDisallowance u/s 10B - Denial of deduction as business of the assessee did not involve any manufacturing process - whether assessee will be entitled to exemption under Section 10B of the Income Tax Act for business of blending of tea being carried on by it by taking aid from provisions of other statutes and the policies? - whether either the definition from the SEZ Act or the export import policy should be considered? - HELD THAT:- The scheme of the Act in the various provisions as referred to about especially Sections 10A, 10AA, 10B and 10C which though provide for deductions to the industries engaged in manufacture or production of articles but operate in different fields. The term ‘manufacture’ has not been defined in Section 10B after the amendment was carried out in the year 2001. That has created an ambiguity if the argument by the learned Counsel for the assessee is considered where he sought to claim that to grant benefit to the assessee either the definition from the SEZ Act or the export import policy should be considered. The law is now well-settled that in case of ambiguity in an exemption provision the benefit has to go to the revenue.- Decided against assessee.
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