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2011 (7) TMI 52 - HC - Income TaxDeduction u/s 80HHC(3)(a) - whether the blending of different types of tea comes within the purview of the word “processed” within the meaning of Section 80HHC (3a) of the Act - Chowgule and Company Pvt. Ltd. and Anr. Vs. Union of India, reported in (1980 -TMI - 43570 - SUPREME COURT OF INDIA) - Held that: authorities below including the learned Tribunal committed a substantial error of law in refusing the benefit of subsection (3a) of Section 80HHC of the Act to the appellant notwithstanding the fact that the goods imported by the appellant is processed by it - Decided in favour of the assessee by way of direction to AO to give relief to the appellant in terms sub-section (3a) of Section 80 HHC of the Act for the export of the blended tea by the appellant
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