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2013 (11) TMI 837 - AT - Income TaxDeduction 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) TMI 531 - ITAT KOLKATA] wherein the Coordinate Bench of this Tribunal has held that, the assessee who are in the business of blending and processing of tea and export thereof, in 100% EOUs are manufacturer/ producer of the tea for the purpose of claiming exemption u/s. 10B. - Decided in favor of assessee.
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