https://www.taxtmi.com/caselaws?id=212444 The court ruled in favor of the Revenue, overturning the decisions of the lower authorities. It held that the activities conducted by the assessee on the purchased cardamom, including washing and grading, did not result in a substantial change to qualify as processed goods under section 80HHC(3)(a) of the Income-tax Act. As the goods were exported in the same form as purchased, without significant alteration, the assessee was not entitled to the deduction for export profit. en-us Tue, 24 May 2011 00:00:00 +0530 Tue, 25 Jun 2013 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212444 The court ruled in favor of the Revenue, overturning the decisions of the lower authorities. It held that the activities conducted by the assessee on the purchased cardamom, including washing and grading, did not result in a substantial change to qualify as processed goods under section 80HHC(3)(a) of the Income-tax Act. As the goods were exported in the same form as purchased, without significant alteration, the assessee was not entitled to the deduction for export profit. Case-Laws Income Tax Tue, 24 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212444