https://www.taxtmi.com/caselaws?id=384209 The Tribunal concluded that the assessee is not entitled to the deduction under Section 80-IC(2)(b) for profits derived from purchased green leaf as both "processing" and "raising" of plantation crops must be conducted together to claim the deduction. The appeal was dismissed, upholding the AO's and CIT(A)'s orders. en-us Wed, 24 Apr 2019 00:00:00 +0530 Tue, 06 Aug 2019 17:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384209 The Tribunal concluded that the assessee is not entitled to the deduction under Section 80-IC(2)(b) for profits derived from purchased green leaf as both "processing" and "raising" of plantation crops must be conducted together to claim the deduction. The appeal was dismissed, upholding the AO's and CIT(A)'s orders. Case-Laws Income Tax Wed, 24 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384209