680/CBDT.

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....ce in respect of planting of tea bushes on any land in India owned by an assessee who carried on business of growing and manufacturing tea in India. 2. Under the provisions of section 33A, one of the condition to be satisfied to be entitled to development allowance, is that the aforesaid business is carried on any land in India which is owned by the assessee. It has been represented to the Board ....