‘Zarda Yukta Pan Masala’ is a tobacco preparation not eligible for deduction u/s. 80I

HIGH COURT OF ALLAHABAD Commissioner of Income-tax (Central), Kanpur Versus Kothari Pouches Ltd. IT APPEAL NOs. 110 OF 2001, 526 AND 528 OF 2012 IT APPEAL (DEF.) Nos. 83 & 93 OF 2001 IT REFERENCE NO. 12 OF 2001 ASSESSMENT YEARs 1990-91 TO 1993-94 & 1995-96 Date of Pronouncement – 16.10.2012 JUDGMENT 1. We have heard Shri R.K. Upadhyay and Shri Dhananjay Awasthi, learned counsel for the income tax department. Shri V.B. Upadhyay, Sr. Advocate assisted by Shri S.K. Garg, Shri R.S. Agrawal and Shri Ashish Bansal appear for the respondents. 2. In all these income tax ...