<s>[INST] Which deduction is allowed while computing income in respect of the business of growing tea leaves and manufacturing tea? [/INST] ​​​While computing such income, the assessee is entitled to claim the deduction in respect of the cost of planting bushes in replacement of bushes that have died or become permanently useless in an area already planted if such area has not previously been abandoned.

However, in determining such cost, no deduction shall be allowed in respect of the amount of any subsidy which is received from or through the Tea Board established under​ Section 4 of the Tea Act, 1953.​ </s>