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1993 (5) TMI 57 - ITAT COCHINExtract: ....... In order to obtain dried cocoa seeds some process needs to be done for a week. Hence we hold that dried cocoa seeds is not a primary agricultural produce in contradistinction to cocoa fruits themselves. Thus the benefit of deduction under section 80HHC in respect of the dried cocoa seeds cannot be denied. Therefore, the appeal of the revenue fails
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