https://www.taxtmi.com/caselaws?id=240150 The tribunal disallowed the deduction under section 80IC(2)(b) for the assessee, requiring both processing and raising of plantation crops. The case was remanded to assess eligibility for deduction under section 80IB as an alternative claim, allowing the assessee to present evidence. The tribunal allowed the appeals filed by the Revenue for statistical purposes. en-us Thu, 21 Mar 2013 00:00:00 +0530 Wed, 27 Nov 2013 00:41:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240150 The tribunal disallowed the deduction under section 80IC(2)(b) for the assessee, requiring both processing and raising of plantation crops. The case was remanded to assess eligibility for deduction under section 80IB as an alternative claim, allowing the assessee to present evidence. The tribunal allowed the appeals filed by the Revenue for statistical purposes. Case-Laws Income Tax Thu, 21 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240150