Calcutta HC allows Income Tax Deduction u/s 80-IC(2)(a)(i) for the Manufacture of Mouth Freshener (Pan Masala Without Tobacco)

The Calcutta High Court has allowed income tax deductions under Section 80-IC(2)(a)(ii) of the Income Tax Act for the manufacture of mouth fresheners and pan masala without tobacco. The court held that such products qualify for deductions provided they meet the criteria outlined in the section. The case involved the taxpayer's contention that their product, which does not contain tobacco, should be eligible for the deduction. The judgment emphasizes the importance of adhering to the specific conditions of the tax provisions to claim deductions.