Deduction for replacement planting allowed; subsidy received through Tea Board excluded from cost deduction for tea cultivation. A deduction is allowed for the cost of planting replacement tea bushes that have died or become permanently useless in an area already planted and not previously abandoned; however, no deduction is permitted for any subsidy received from or through the Tea Board under the Tea Act when determining such cost.
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Provisions expressly mentioned in the judgment/order text.
Deduction for replacement planting allowed; subsidy received through Tea Board excluded from cost deduction for tea cultivation.
A deduction is allowed for the cost of planting replacement tea bushes that have died or become permanently useless in an area already planted and not previously abandoned; however, no deduction is permitted for any subsidy received from or through the Tea Board under the Tea Act when determining such cost.
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