Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding

🚨 Important Update for Our Users

We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.

⚠️ This portal will be discontinued on 31-07-2025

If you encounter any issues or problems while using the new portal,
please let us know via our feedback form so we can address them promptly.

  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1982 (11) TMI HC This

  • Login
  • Summary

Forgot password



 

1982 (11) TMI 38 - HC - Income Tax

The High Court of Calcutta held that the expenditure on replanting tea plants on leased land cannot be treated as revenue expenditure. The Tribunal's decision to allow development allowance for replacing tea bushes was upheld. The judgment favored the Revenue.

 

 

 

 

Quick Updates:Latest Updates