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COMMISSIONER OF INCOME TAX Versus M/s APEEJAY TEA CO. LTD

2015 (8) TMI 1260 - SUPREME COURT

Addition of cess on green leaf - whether production of green leaf which is 100% agricultural activity and not an admissible deduction under income chargeable ? - Held that:- Expenditure on cess should be allowed as a deduction before computing the co .....

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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 its income tax return, it had claimed the same as deduction which has been allowed by the Hi .....

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ed. Such apportionment cannot be made before the deduction. Rule 8 of the Income Tax Rules, 1962 requires that the computation is to be made as if by fiction the entire income out of the tea grown and manufactured as income assessable under the Incom .....

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