Income Tax Officer Ward-4(3)(1), ... vs Shri.Rajesh Boda , Bangalore on 24 August, 2018
product is not covered in the
Fourteenth Schedule but is covered in Thirteenth Schedule, under
the head insectides, fungicides, herbicides and pesticides (basic
manufacture ... aromatic herbs, etc.,
processing" being item No.2 of 14th Schedule to the Act. The CIT(A)
allowed the claim of the Assessee with