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2009 (5) TMI 33 - MADHYA PRADESH HIGH COURTAssessee offered income in respect of tendu patta business on the basis of provisions of S. 44AC – activity like collection of tendu leaves, pruning, prevention of diseases, plucking, arrangements of pudas at collection centres, drying, gradation of bid leaves, putting them in the bags and thereafter their transportation do not amount to “processing” of tendu leaves within the meaning of S. 206C - activity undertaken by the assessee is neither a manufacturing activity nor a processing activity –Tribunal was justified in law in the holding that case of assessee clearly falls within preview of S. 44-AC
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