Deduction Denied: Assessee Ineligible u/s 80IC(2)(b) for Non-Compliance in Tea Plantation Activities.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Deduction u/s 80IC - until and unless complied with the conditions of engaging in processing and raising of the plantation of tea, the assessee cannot be allowed deduction under section 80IC(2)(b) - AT....