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    <title>Deduction Denied: Assessee Ineligible u/s 80IC(2)(b) for Non-Compliance in Tea Plantation Activities.</title>
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    <description>Deduction u/s 80IC - until and unless complied with the conditions of engaging in processing and raising of the plantation of tea, the assessee cannot be allowed deduction under section 80IC(2)(b) - AT</description>
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      <description>Deduction u/s 80IC - until and unless complied with the conditions of engaging in processing and raising of the plantation of tea, the assessee cannot be allowed deduction under section 80IC(2)(b) - AT</description>
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