1. Karim Tharuvi v. State of Kerla

48 ITR 83Supreme Court of India1963#5422 most cited

What is 1. Karim Tharuvi v. State of Kerla authority for?

Expenses incurred for maintenance of immature tea bushes in an existing garden are revenue in nature and allowable as deductions. Such expenses do not create an enduring benefit of a capital nature.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2007 to 2023.

Also referred to as

Karim Tharuvi v. State of Kerala · 48 ITR 83 · SC · immature tea bushes · maintenance expenses · revenue expenditure · capital expenditure · tea business income

Judgments citing 1. Karim Tharuvi v. State of Kerla

DCIT, CIR. 4(1), KOLKATA vs. M/S ANDREW YULE & CO. LTD, KOLKATA

In the result, appeal of the revenue is partly allowed for statistical purposes

ITA 191/KOL/2021[2007-08]Status: DisposedITAT Kolkata03 Aug 2023AY 2007-08

Bench: Shri Sanjay Garg, Hon’Ble & Dr. Manish Borad, Hon’Ble

For Appellant: Shri A.K. Bandyopahdyay, A/RFor Respondent: Shri P.P. Barman, Addl. CIT, Sr. D/R
Section 143(2)Section 14ASection 250

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

M/S. BRIDGESTONE INDIA PVT. LTD.,PUNE vs. THE ACIT NFAC, DELHI

In the result, appeal of assessee is partly allowed

ITA 84/IND/2022[2017-18/]Status: DisposedITAT Indore17 Jul 2023

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibridgestone India Pvt. Ltd. Acit (Nfac) Plot No.A-43, Phase-Ii, Delhi Midc Chakan, Village Vs. Sawardari, Taluka Khed, Pune (Appellant / Assessee) (Respondent/ Revenue) Pan: Aabcb 2304 E Assessee By Shri Sukhsagar Syal, Ar Revenue By Shri P.K. Mishra, Cit-Dr Date Of Hearing 23.05.2023 Date Of Pronouncement 17.07.2023

Section 143(3)Section 144C(13)Section 144C(5)Section 43(1)

…ture in carrying on the concern is revenue expenditure. This makes the vital difference between the cases reported in Karimtharuvi Tea Estates Ltd. V. State of Kerala (1963) 48 ITR (SC) 83 and Travancore Rubber and Tea Co. Ltd. V. Commr. Of Agrl. I.T. (1961), 41 ITR 751 (SC)." 25. So far as the scheme is concerned, the full Bench further observed: "The subsidy scheme makes it very clear, that the amount of subsidy has to be spent 'for the acquisition of an asset' by replanting rubber plants of high- yielding varieties." 26. It will be seen from this decision that the Full Bench relied upon the decision of the…

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE-1(4), HYDERABAD vs. MEDHA SERVO DRIVES PRIVATE LIMITED, HYDERABAD

In the result, the CO filed by the assessee is allowed

ITA 655/HYD/2018[2014-15]Status: DisposedITAT Hyderabad24 Aug 2021AY 2014-15

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…enditure in the acquisition of the concern will be capital expenditure and the expenditure in carrying on the concern is revenue expenditure. This makes the vital difference between the cases reported in Karimtharuvi Tea Estates Ltd. v. State of Kerala [1963] 48 ITR 83 (SC) and Travancore Rubber & Tea Co. Ltd. v. Commr. of Agrl. I.T. [1961] 41 ITR 751 (SC)." 25. So far as the scheme is concerned, the Full Bench further observed : "The subsidy scheme makes it very clear that the amount of subsidy has to be spent 'for the acquisition of an asset' by replanting rubber plants of high-yielding varieties." CO No. 23/H/…

JT. COMMISSIONER OF INCOME TAX(OSD), CENTRAL CIRLCE-1(4), HYDERABAD vs. MEDHA SERVO DRIVES PRIVATE LIMITED, HYDERABAD

In the result, the CO filed by the assessee is allowed

ITA 654/HYD/2018[2013-14]Status: DisposedITAT Hyderabad24 Aug 2021AY 2013-14

Bench: Shri S.S. Godara & Shri Laxmi Prasad Sahu

For Appellant: Shri V. Shiva KumarFor Respondent: Shri Sunil Kumar Pandey, DR
Section 143(3)Section 14A

…enditure in the acquisition of the concern will be capital expenditure and the expenditure in carrying on the concern is revenue expenditure. This makes the vital difference between the cases reported in Karimtharuvi Tea Estates Ltd. v. State of Kerala [1963] 48 ITR 83 (SC) and Travancore Rubber & Tea Co. Ltd. v. Commr. of Agrl. I.T. [1961] 41 ITR 751 (SC)." 25. So far as the scheme is concerned, the Full Bench further observed : "The subsidy scheme makes it very clear that the amount of subsidy has to be spent 'for the acquisition of an asset' by replanting rubber plants of high-yielding varieties." CO No. 23/H/…

GOLDMOHUR DESIGN AND APPAREL PARK LTD.,MUMBAI vs. PR. COMM. OF INCOME TAX - 7, MUMBAI

ITA 3971/MUM/2017[2012-13]Status: DisposedITAT Mumbai31 Jul 2020AY 2012-13

Bench: Shri S.Rifaur Rahman & Shri Ravish Soodgoldmohar Design & Pr. Cit-7 R. No. 628, 6Th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 Pan – Aadcg1613M (Appellant) (Respondent)

For Appellant: Shri Vipul JoshiFor Respondent: Shri. T. Kipgen &
Section 143Section 143(2)Section 143(3)Section 263

…Goldmohar Desine and Apparel Park Ltd. Vs. Pr. CIT-7 1 ITA No.3971/Mum/2017 A.Y 2012-13 IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri S.Rifaur Rahman, Accountant Member and Shri Ravish Sood, Judicial Member Goldmohar Design and Pr. CIT-7 R. No. 628, 6th Floor, Apparel Park Ltd. 145, Goldmohar Mill, Aayakar Bhavan, M.K. Road, Vs. Dada Saheb Phalke Road, Mumbai – 400 020 Dadar (E), Mumbai- 400 014 PAN – AADCG1613M (Appellant) (Respondent) Appellant by: Shri Vipul Joshi, Ms. Dinkle Hariya & Shri Divyesh Fataria, A.Rs Respondent by: Shri. T. Kipgen & Shri Rajesh Kumar Mishra, D.Rs Date of He…

DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. ANDREW YULE & CO. LTD., KOLKATA

In the result, the appeal of the revenue is treated as partly allowed for statistical purpose

ITA 525/KOL/2019[2005-06]Status: DisposedITAT Kolkata22 May 2020AY 2005-06

Bench: Shri P.M. Jagtap, Vice- & Shri S.S. Viswanethra Ravi

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

THE PLANTATION CORPORATION OF KERALA LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM

In the result, the appeals filed by the assessee are dismissed

ITA 2/COCH/2020[2013-14]Status: DisposedITAT Cochin02 Mar 2020AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype JohnFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 10

…the expenses on establishment remains the same irrespective of the extent under cultivation. As such the expenses upto maturity would be eligible as an. allowance for replantation. This is also supported by the decision of the Supreme Court in 41 ITR 751 and 48 ITR 83. (e) Rule 7 A(2) does not cover expenditure incurred for re-plantation of an area but only expenditure for infilling through replacement of dead trees or trees that are become useless which is not the case here. The wording in the Rule does not give an interpretation so as to restrict it to infilling. If it was so, the word "infilling' was not ali…

THE PLANTATION CORPORATION OF KERALA LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM

In the result, the appeals filed by the assessee are dismissed

ITA 1/COCH/2020[2012-13]Status: DisposedITAT Cochin02 Mar 2020AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Iype JohnFor Respondent: Sri.Mritunjaya Sharma, Sr.DR
Section 10

…the expenses on establishment remains the same irrespective of the extent under cultivation. As such the expenses upto maturity would be eligible as an. allowance for replantation. This is also supported by the decision of the Supreme Court in 41 ITR 751 and 48 ITR 83. (e) Rule 7 A(2) does not cover expenditure incurred for re-plantation of an area but only expenditure for infilling through replacement of dead trees or trees that are become useless which is not the case here. The wording in the Rule does not give an interpretation so as to restrict it to infilling. If it was so, the word "infilling' was not ali…

DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. ANDREW YULE & CO. LTD., KOLKATA

In the result, this ground of the We find no infirmity in such a claim

ITA 630/KOL/2018[2004-05]Status: DisposedITAT Kolkata26 Feb 2020AY 2004-05

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2003-04

Section 142(1)Section 250

…n account of immature tea bushes in computing the tea business income of the assessee company are allow income of the assessee company are allowable expenses and placed reliance on able expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the order…

DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. ANDREW YULE & CO. LTD., KOLKATA

In the result, this ground of the We find no infirmity in such a claim

ITA 629/KOL/2018[2003-04]Status: DisposedITAT Kolkata26 Feb 2020AY 2003-04

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2003-04

Section 142(1)Section 250

…n account of immature tea bushes in computing the tea business income of the assessee company are allow income of the assessee company are allowable expenses and placed reliance on able expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the order…

DCIT, CIRCLE - 4(1), KOLKATA, KOLKATA vs. M/S. ANDREW YULE & CO. LTD., KOLKATA

In the result, this ground of the We find no infirmity in such a claim

ITA 628/KOL/2018[2002-03]Status: DisposedITAT Kolkata26 Feb 2020AY 2002-03

Bench: Sri J. Sudhakar Reddy & Sri Aby T. Varkey) Assessment Year: 2002-03 Assessment Year: 2003-04 Assessment Year: 2003-04

Section 142(1)Section 250

…n account of immature tea bushes in computing the tea business income of the assessee company are allow income of the assessee company are allowable expenses and placed reliance on able expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the orders of the AO and the CIT(Appeals). We have considered the relied on the order…

THE VELIMALAI RUBBER CO. LTD,KOTTAYAM vs. THE ACIT, KOTTAYAM

In the result, the appeals filed by the assessee are dismissed

ITA 381/COCH/2018[2011-12]Status: DisposedITAT Cochin01 Aug 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR

…ce expenditure is a revenue expenditure wholly and exclusively laid out for the purpose of deriving income. Copy of the judgment is at running pages 5 to 7 of Annexure II. Likewise in Karimtharuvi Tea Estates vs. State of Kerala reported in AIR 1963 SC 760 or 48 ITR 83 the Hon'ble Supreme Court held "The contention that the amount spent for the upkeep and maintenance of the immature plants till they become mature is in the nature of a capital expenditure is also not sound. It is a running expenditure and not of the nature of capital expenditure". The further contention that treating maintenance expenditure as ded…

THE PLANTATION CORPORATION OF KERALA LTD,KOTTAYAM vs. THE DCIT, KOTTAYAM

In the result, the appeals filed by the assessee are dismissed

ITA 239/COCH/2018[2014-15]Status: DisposedITAT Cochin01 Aug 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Respondent: Smt.A.S.Bindhu, Sr.DR

…ce expenditure is a revenue expenditure wholly and exclusively laid out for the purpose of deriving income. Copy of the judgment is at running pages 5 to 7 of Annexure II. Likewise in Karimtharuvi Tea Estates vs. State of Kerala reported in AIR 1963 SC 760 or 48 ITR 83 the Hon'ble Supreme Court held "The contention that the amount spent for the upkeep and maintenance of the immature plants till they become mature is in the nature of a capital expenditure is also not sound. It is a running expenditure and not of the nature of capital expenditure". The further contention that treating maintenance expenditure as ded…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICKE GROUP LTD., KOLKATA

In the result, appeal of the revenue is dismissed

ITA 895/KOL/2017[2008-09]Status: DisposedITAT Kolkata26 Apr 2019AY 2008-09

Bench: Shri Aby T Varkey , Jm &

Section 143(3)Section 40

…tal expenditure. It was well settled that upkeep and maintenance expenditure of plants till its bearing is deductible business expenditure. In support there of the following decisions of the Hon'ble Supreme Court are cited: 1. Karim Tharuvi Vs. State of Kerla 48 ITR 83 2. Travancore Rubber and Tea Co. Ltd. Vs. Commissioner of AGIT 41 ITR 751" I have considered the views expressed by the AO and the submissions of the A/R of the appellant. The method of accounting of nursery expenses is also not in dispute. The assessee has been consistently following the said method of accounting. The nursery expenses claimed as a…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S ANDREW YULE & COMPANY LTD., KOLKATA

In the result, the appeal of revenue for AY 2008-09 is dismissed and the appeals of revenue for AYs 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purpose as directed above

ITA 1883/KOL/2016[2011-12]Status: DisposedITAT Kolkata20 Mar 2019AY 2011-12

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S ANDREW YULE & COMPANY LTD., KOLKATA

In the result, the appeal of revenue for AY 2008-09 is dismissed and the appeals of revenue for AYs 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purpose as directed above

ITA 1882/KOL/2016[2010-11]Status: DisposedITAT Kolkata20 Mar 2019AY 2010-11

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S ANDREW YULE & COMPANY LTD., KOLKATA

In the result, the appeal of revenue for AY 2008-09 is dismissed and the appeals of revenue for AYs 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purpose as directed above

ITA 1737/KOL/2016[2009-10]Status: DisposedITAT Kolkata20 Mar 2019AY 2009-10

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

DCIT, CIR-4, KOLKATA, KOLKATA vs. M/S ANDREW YULE & CO. LTD., KOLKATA

In the result, the appeal of revenue for AY 2008-09 is dismissed and the appeals of revenue for AYs 2009-10, 2010-11 and 2011-12 are partly allowed for statistical purpose as directed above

ITA 676/KOL/2014[2008-2009]Status: DisposedITAT Kolkata20 Mar 2019AY 2008-2009

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

…. He argued that the issue is now well settled that the maintenance expenses on account of immature tea bushes in computing the tea business income of the assessee company are allowable expenses and placed reliance on the decisions in 120 Taxman 645 (Cal) and 48 ITR 83 (SC). The learned DR has relied on the orders of the AO and the CIT(Appeals). We have considered the rival submissions. We find that the expenses were incurred for maintenance in respect of immature tea bushes in the existing garden and, therefore, the expenses are of revenue nature. The cases cited by the learned Counsel for the assessee support t…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

ITA 2088/KOL/2016[2011-12]Status: DisposedITAT Kolkata17 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 40

…tal expenditure. It was well settled that upkeep and maintenance expenditure of plants till its bearing is deductible business expenditure. In support there of the following decisions of the Hon'ble Supreme Court are cited: 1. Karim Tharuvi Vs. State of Kerla 48 ITR 83 2. Travancore Rubber and Tea Co. Ltd. Vs. Commissioner of AGIT 41 ITR 751” I have considered the views expressed by the AO and the submissions of the A/R of the appellant. The method of accounting of nursery expenses is also not in dispute. The assessee has been consistently following the said method of accounting. The nursery expenses claimed as a…

ACIT, CIRCLE-4(1), KOLKATA, KOLKATA vs. M/S. GOODRICK GROUP LTD., KOLKATA

ITA 2087/KOL/2016[2010-11]Status: DisposedITAT Kolkata17 Aug 2018AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 40

…tal expenditure. It was well settled that upkeep and maintenance expenditure of plants till its bearing is deductible business expenditure. In support there of the following decisions of the Hon'ble Supreme Court are cited: 1. Karim Tharuvi Vs. State of Kerla 48 ITR 83 2. Travancore Rubber and Tea Co. Ltd. Vs. Commissioner of AGIT 41 ITR 751” I have considered the views expressed by the AO and the submissions of the A/R of the appellant. The method of accounting of nursery expenses is also not in dispute. The assessee has been consistently following the said method of accounting. The nursery expenses claimed as a…

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