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Commissioner Of Income Tax New Delhi-Iv vs M/S.Gitwako Farma (I) Pvt. Ltd. on 18 February, 2011

different processes are integrally connected which results in the production of a commercially different article. If a commercially different article or commodity results after processing ... processing the raw berries converts them into coffee beans which is commercially different commodity. Conversion of the raw berry into coffee beans would
Delhi High Court Cites 22 - Cited by 12 - M L Mehta - Full Document
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