https://www.taxtmi.com/caselaws?id=70022 The Tribunal allowed the departmental appeals, holding that the assessee was not entitled to the deduction under section 80HHC for exports of dry chillies and Methi seeds in the assessment years 1983-84 and 1984-85. The Tribunal determined that both commodities qualified as primary agricultural produce, impacting the eligibility for the deduction. As the goods did not retain their original character after minimal processing, the assessee's claim was denied based on the classification of the exported goods. en-us Thu, 30 Apr 1992 00:00:00 +0530 Wed, 13 Apr 2011 14:56:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70022 The Tribunal allowed the departmental appeals, holding that the assessee was not entitled to the deduction under section 80HHC for exports of dry chillies and Methi seeds in the assessment years 1983-84 and 1984-85. The Tribunal determined that both commodities qualified as primary agricultural produce, impacting the eligibility for the deduction. As the goods did not retain their original character after minimal processing, the assessee's claim was denied based on the classification of the exported goods. Case-Laws Income Tax Thu, 30 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70022