manufacturing
and sale of tea) and the benefit of deduction under section
33AB of the Act can be allowed by treating the said interest
income
Whether on a true and proper interpretation of the scope of
Section 33AB of the Act, the Tribunal was justified in law in holding that ... deduction under Section 33AB of the Act is to be allowed only against non
agricultural portion of the income after apportionment of the composite
income
manufacturing
and sale of tea) and the benefit of deduction under section
33AB of the Act can be allowed by treating the said interest
income
Whether on a true and proper interpretation of the scope of
Section 33AB of the Act the Tribunal was justified in law in
holding that ... deduction under Section 33AB of the Act is
to be allowed only against the non-agricultural portion of the
income after apportionment of the composite