https://www.taxtmi.com/caselaws?id=56626 The Tribunal ruled in favor of the assessee, allowing deductions under sections 32AB and 80-I for "Zarda Yukt Pan Masala," determining it as predominantly Pan Masala rather than a tobacco preparation. The Tribunal emphasized consumer perception and the rule of interpretation, concluding that the product did not fall under the category of tobacco preparation as per the Eleventh Schedule. Other issues, such as disallowance for goods lost in transit and deductions under section 80HHC, were upheld as decided by the CIT(A). en-us Sat, 21 Dec 1991 00:00:00 +0530 Mon, 14 Dec 2015 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=56626 The Tribunal ruled in favor of the assessee, allowing deductions under sections 32AB and 80-I for "Zarda Yukt Pan Masala," determining it as predominantly Pan Masala rather than a tobacco preparation. The Tribunal emphasized consumer perception and the rule of interpretation, concluding that the product did not fall under the category of tobacco preparation as per the Eleventh Schedule. Other issues, such as disallowance for goods lost in transit and deductions under section 80HHC, were upheld as decided by the CIT(A). Case-Laws Income Tax Sat, 21 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=56626