https://www.taxtmi.com/caselaws?id=33603 The court dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961, as it was initially barred by limitation but later condoned. The primary issue was the interpretation of Section 44AC, with the court finding that the activities related to tendu leaves did not constitute processing under the Act. The court upheld the Income Tax Appellate Tribunal's decision in favor of the assessee, ruling that no substantial question of law arose, and therefore, the appeal was dismissed. en-us Fri, 15 May 2009 00:00:00 +0530 Thu, 28 May 2009 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33603 The court dismissed the Revenue's appeal under Section 260A of the Income Tax Act, 1961, as it was initially barred by limitation but later condoned. The primary issue was the interpretation of Section 44AC, with the court finding that the activities related to tendu leaves did not constitute processing under the Act. The court upheld the Income Tax Appellate Tribunal's decision in favor of the assessee, ruling that no substantial question of law arose, and therefore, the appeal was dismissed. Case-Laws Income Tax Fri, 15 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33603