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    <title>Correct Deduction Timing u/s 80G for Tea Manufacturers: Apply Before 40:60 Income Split.</title>
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    <description>Deduction u/s 80G - when to claim deduction u/s 80G? - Income from business of manufacturing of tea - AO was of the view that first total income is to be computed and thereafter, it has to be divided in 40 : 60 ratio and then claim of deduction u/s 80G has to be made against 40% shares. - View of the AO is not correct - AT</description>
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      <description>Deduction u/s 80G - when to claim deduction u/s 80G? - Income from business of manufacturing of tea - AO was of the view that first total income is to be computed and thereafter, it has to be divided in 40 : 60 ratio and then claim of deduction u/s 80G has to be made against 40% shares. - View of the AO is not correct - AT</description>
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