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1980 (1) TMI 34 - HC - Income TaxExtract: .......In the present case, there is no dispute about the fact that the assessee did not manufacture any tea and, therefore, it is not eligible for the allowance granted under s. 33A. The second question has, therefore, to be answered in the affirmative and in favour of the revenue. The revenue will be entitled to its costs. Counsel s fee Rs. 500 one set.
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