Commissioner of Income Tax vs. M/s. Chebrolu Agros Private Limited

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ITTA/434/2011HC TelanganaHBHC01061858201109 July 20133 pages
AI SummaryDismissed

What did the High Court hold?

The Tribunal held that the processing and drying of tobacco is a manufacturing activity. Therefore, it is eligible for deduction under Section 80HH of the Income Tax Act.

What were the facts?

The appeals were filed by the Commissioner of Income Tax against an order of the Income Tax Appellate Tribunal. The Tribunal had upheld the decision of the Commissioner of Income Tax (Appeals).

What were the issues?

Whether the processing and drying of tobacco constitutes a manufacturing activity eligible for deduction under Section 80HH of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 80HH

AI-generated summary — verify with the full judgment below

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THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI

I.T.T.A.Nos.116 of 2012 & 434 of 2011

DATED: 9.7.2013

Between: Commissioner of Income Tax, Hyderabad.

… Appellant

And

M/s.Chebrolu Agros Pvt. Ltd., … Respondent Guntur.

…Respondent

THE HON’BLE THE CHIEF JUSTICE SRI KALYAN JYOTI SENGUPTA AND THE HON’BLE Ms. JUSTICE G. ROHINI

I.T.T.A.Nos.116 of 2012 & 434 of 2011

Common Judgment: (per the Hon’ble the Chief Justice Sri Kalyan Jyoti Sengupta)

We have heard the learned counsel for the appellant and gone through the impugned judgment and order of the learned Tribunal. We are not inclined to admit the appeals and we dismiss the same for the following reasons: The learned Tribunal has found that the Commissioner of Income Tax (Appeals) has decided the matters following the judgment of the Madras High Court in the case of C.I.T. vs. Premier Tobacco Packers Pvt. Ltd., reported

in 284 ITR 222, wherein it has been held that the processing and drying of tobacco is a manufacturing activity and is eligible for deduction under Section 80HH of the Income Tax Act. Therefore, no question of law involved for decision of this Court. The appeals are accordingly dismissed.

___________________ K.J. SENGUPTA, CJ

_________________ G. ROHINI, J

09.07.2013 pnb

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