Income Tax Act Sec 33AB Deduction: Rare Benefit for Assessees Growing and Manufacturing Tea Without External Blending.

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....Computation of the quantum of deduction under section 33AB - in rare cases, where a very few fortunate assessees who grow and manufacture different varieties of tea and consequently, do not require purchase of any tea for blending with the final product, can only get the benefit of section 33AB of the Act - HC....