https://www.taxtmi.com/caselaws?id=61851 The Tribunal dismissed the revenue's appeal and ruled in favor of the assessee, allowing the deduction under section 80HHC for the export of lemon grass oil but excluding dried cocoa seeds from the calculation. The Tribunal determined that the dried cocoa seeds did not qualify as "primary agricultural produce," upholding the decision of the CIT(A) and emphasizing the distinction between the processed seeds and the original cocoa fruits. en-us Wed, 05 May 1993 00:00:00 +0530 Sat, 15 Jan 2011 16:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=61851 The Tribunal dismissed the revenue's appeal and ruled in favor of the assessee, allowing the deduction under section 80HHC for the export of lemon grass oil but excluding dried cocoa seeds from the calculation. The Tribunal determined that the dried cocoa seeds did not qualify as "primary agricultural produce," upholding the decision of the CIT(A) and emphasizing the distinction between the processed seeds and the original cocoa fruits. Case-Laws Income Tax Wed, 05 May 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=61851