TMI Blog2015 (8) TMI 1260X X X X Extracts X X X X X X X X Extracts X X X X ..... 8 and the apportionment is to be made after the income is so computed. - CIVIL APPEAL NO. 1105 OF 2006, CIVIL APPEAL NO. 3168 OF 2006, SLP(C) NO. 19906 OF 2012 - - - Dated:- 6-8-2015 - A.K. SIKRI ROHINTON FALI NARIMAN, JJ. ORDER The respondent-assessee had paid cess on green leaf to the Government of Assam which was levied under Assam Taxation (On Specified Land) Act, 1990. In it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uted shall again be required to be computed under the Agricultural Income Tax Act. On the other hand, this 60% is exposed and becomes exigible to tax under the Agricultural Income Tax Act without being required to be assessed under the said Act by reason of the fiction so created. Therefore, the cess paid has rightly been excluded while computing the income under Rule 8 of the tea grown and manufa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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