https://www.taxtmi.com/caselaws?id=204568 The Court held that blending different types of tea constitutes "processing" under Section 80HHC(3)(a) of the Income Tax Act, allowing the appellant's claim for deduction. The lower authorities' failure to recognize blending as processing was deemed erroneous. Relying on Supreme Court precedents, the Court concluded that blending tea results in a new product with distinct quality, qualifying it as processing. The impugned order was set aside, directing the Assessing Officer to grant the appellant relief under Section 80HHC(3)(a) for exporting blended tea. The judgment favored the appellant, with costs not awarded. en-us Wed, 13 Jul 2011 00:00:00 +0530 Sat, 15 Dec 2012 12:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204568 The Court held that blending different types of tea constitutes "processing" under Section 80HHC(3)(a) of the Income Tax Act, allowing the appellant's claim for deduction. The lower authorities' failure to recognize blending as processing was deemed erroneous. Relying on Supreme Court precedents, the Court concluded that blending tea results in a new product with distinct quality, qualifying it as processing. The impugned order was set aside, directing the Assessing Officer to grant the appellant relief under Section 80HHC(3)(a) for exporting blended tea. The judgment favored the appellant, with costs not awarded. Case-Laws Income Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204568