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    <title>2017 (5) TMI 1215 - ITAT KOLKATA</title>
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    <description>The tribunal dismissed all revenue&#039;s appeals based on the applicability of CBDT Circular No. 21/2015, confirming the exemption for blending tea under Section 10A as manufacturing, and treating profit from DEPB license sales as regular business income eligible for exemption under Sections 10A/10AA. The decisions aligned with legal precedents and upheld the CIT(A)&#039;s orders.</description>
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      <description>The tribunal dismissed all revenue&#039;s appeals based on the applicability of CBDT Circular No. 21/2015, confirming the exemption for blending tea under Section 10A as manufacturing, and treating profit from DEPB license sales as regular business income eligible for exemption under Sections 10A/10AA. The decisions aligned with legal precedents and upheld the CIT(A)&#039;s orders.</description>
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