AFT Industries Ltd. v. CIT

270 ITR 167High Court2004#3894 most cited

What is AFT Industries Ltd. v. CIT authority for?

Agricultural income tax cess paid on green tea leaves is a deductible business expenditure when computing composite income.

30

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2015 to 2025.

Also referred to as

AFT Industries Ltd. v. CIT · agricultural income tax cess · green tea leaves · business expenditure · composite income · Rule 8 · Income Tax Rules · Calcutta High Court

Judgments citing AFT Industries Ltd. v. CIT

Deputy Commissioner of Income Tax, Cir-4(1), Kolkata vs. Sublime Agro Limited, Kolkata

In the result, the appeal filed by the revenue is dismissed

ITA 1358/KOL/2023[2012-13]Status: DisposedITAT Kolkata10 Feb 2025AY 2012-13

Bench: Shri Rajesh Kumar&Shri Pradip Kumar Choubey]

Section 143(2)Section 14ASection 80I

…. We have gone through the order of Ld. CIT(A) and find that the Ld. CIT(A) has passed the order in favour of the assessee by placing reliance of the order passed by the Hon’ble Calcutta High Court in the case of CIT vs. AFT Industries Ltd. reported in [2004] 270 ITR 167 (Cal) and further placed reliance on the order passed by the ITAT in the assessee’s own case for the AY 2005-06 and 2006-07. The Ld. CIT(A) has passed the order in favour of the assessee against this issue. The relevant portion is extracted as under: “Also, the appellant submits that a similar issue was raised by the Ld. AO in the assessment pro…

Hindustan Unilever Ltd, Mumbai vs. ITO Cir 1(1)(4), Mumbai

In the result, both the appeal of the assessee and the revenue are partly allowed

ITA 5431/MUM/2011[2001-02]Status: DisposedITAT Mumbai18 Aug 2023AY 2001-02

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 10BSection 80HSection 80I

…l Income Tax Act on green tea leaves is allowable as ; business expenditure in computing the composite income under Rule of the Income Tax Rules, 1962?" The Division Bench of the Calcutta High Court relied upon the decision in CIT v. AFT Industries Ltd. [2004 270 ITR 167 / 141 Taxman 433 , and held that the amount of cess so payable was deductible. In view of th fact that the decision of the Calcutta High Court holds the field now in so far as the assessee is concerned, w do not find any merit in the challenge which has been advanced on behalf of the Revenue to that aspect of the order passed by the Tribunal. “ 5…

Hanuman Plantations Limited, Kolkata vs. ITO, CPC, Bangalore

In the result, the appeal of the assessee is allowed

ITA 494/KOL/2022[2019-2020]Status: DisposedITAT Kolkata17 Feb 2023AY 2019-2020

Bench: Shri Rajesh Kumar]

Section 2(24)(x)Section 36(1)(va)Section 43B

…d out would be subjected to split in the ratio of 60:40 and income should be assessed accordingly. In defense of his arguments the Ld. A.R relied on the decision of Hon’ble Jurisdictional High Court , Calcutta in the case of AFT Industries Ltd. vs. CIT [2004] 270 ITR 167 and also various other Tribunal decision namely Dholai Tea Co. Pvt. Ltd. vs. DIT in ITA NO. 2251/Kol/2010. The ld counsel also submitted that decision in the case of Jayshree Tea and Industries Ltd. vs. DIT in ITA No. 1777/Kol/2010 has been passed after following the above decision of the Hon’ble High Court. The ld counsel of the assesse finally…

Jay Shree Tea & Industries Ltd., Kolkata vs. DCIT, Circle - 4(1), Kolkata

Appeal is allowed

ITA 1016/KOL/2018[2013-14]Status: DisposedITAT Kolkata06 Dec 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14

Section 143(3)Section 263

…आयकर अपील"य अधीकरण, "यायपीठ – “"व” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member Assessment Year :2013-14 Jay Shree Tea & V/s. DCIT, Circle-4(1), Industries Ltd., 10, Aayakar Bhawan, P-7, Camac Street, Kolkta-17 Chowringhee Square, [PAN No.AAACJ 7788 D] Klkatqa-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri B.K. Chadurvedi, CA अपीलाथ" क" ओर से/By Appellant Shri Radhey Shyam, CIT-DR ""यथ" क" ओर से/By Respondent 09-09-2019 सुनवाई क" तार"ख/Date of Hearing 06-12-2019 घोषणा क" तार"ख/Date of Pronouncement आद…

Dukenhengra Tea Pvt. Ltd., Kolkata vs. Tax Recovery Officer - 2, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1190/KOL/2018[2012-13]Status: DisposedITAT Kolkata19 Dec 2018AY 2012-13

Bench: Shri P.M. Jagtap] I.T.A. No. 1190/Kol/2018 Assessment Year: 2012-13 Dukenhengra Tea Pvt. Ltd. .................................…………………………...........................Appellant 23, Pankaj Mullick Sarani, Kolkata – 700 019. [Pan: Aabcd 1805 C] Tax Recovery Officer – 2 Kolkata...................………………………………………………Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances By: Shri P.J. Bhide, Fca Appearing On Behalf Of The Assessee. Shri Baijnath Singh, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : December 17, 2018 Date Of Pronouncing The Order : December 19, 2018 Order Per P.M. Jagtapthis Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit(A) – 2, Kolkata Dated 05.04.2018 & The Grounds Raised By The Assessee Therein Read As Under: “I. That On The Facts & In The Circumstances Of The Case, The Ld. Commissioner Of Income Tax (Appeals) – 2, Kolkata Erred In Confirming The Addition Of Rs. 20,67,301/- Made By The Assessing Officer On Account Of Cess On Green Leaf, Paid By The Appellant To The State Government Of Assam. Ii. That Both The Assessing Officer As Well As The Ld. Cit(A) – 2, Kolkata Erred In Holding That The Authorized Representative Of The Appellant Admitted At Any Stage Disallowance Of The Above Cess. Iii. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) – 2, Kolkata Erred In Not Directing The Assessing Officer To Allow Credit Of Tax Of Rs. 2,988/- Deducted By The Assam Gas Company Ltd. In The Interest Credited To The Appellant’S Account.”

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH (SMC), KOLKATA [Before Shri P.M. Jagtap, Vice President] I.T.A. No. 1190/Kol/2018 Assessment Year: 2012-13 Dukenhengra Tea Pvt. Ltd. .................................…………………………...........................Appellant 23, Pankaj Mullick Sarani, Kolkata – 700 019. [PAN: AABCD 1805 C] Tax Recovery Officer – 2 Kolkata...................………………………………………………Respondent P-7, Chowringhee Square, Kolkata – 700 069. Appearances by: Shri P.J. Bhide, FCA appearing on behalf of the Assessee. Shri Baijnath Singh, Addl. CIT appearing on behalf of the Revenue. Date of concluding the…

Sombaria Company Ltd., Kolkata vs. ITO, Ward-4(4), Kolkata

In the result, appeal filed by assessee stands allowed

ITA 1547/KOL/2016[2012-13]Status: DisposedITAT Kolkata04 Apr 2018AY 2012-13

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2012-13

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “D” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “D” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2012-13 Sombaria Co. Ltd., V/s. Income Tax Officer, 5&7, Netaji Subhas Ward-4(4), Aayakar Road, Kolkata-001 Bhawan, P-7, [PAN No.AADCS 7412 C] Choweringhee Square, Kolkata-69 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri S. Patodia, FCA अपीलाथ" क" ओर से/By Appellant Shri Arindam Bhattacherjee, Addl. CIT-DR ""यथ" क" ओर से/By Respondent 05-02-2018 सुनवाई क" तार"ख/Date of Hearing 04-04-2018 घोषणा क" तार"ख/Date…

DCIT, Cir-4, Kolkata vs. M/S Amalgamated Plantations Pvt Ltd, Kolkata

In the result, both the appeals of revenue in ITA No’s

ITA 1358/KOL/2014[2008-2009]Status: DisposedITAT Kolkata25 Oct 2017AY 2008-2009

Bench: : Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

Section 143(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘A’ BENCH, KOLKATA Before : Shri J. Sudhakar Reddy, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A Nos. 1358 & 1359/Kol/2014 A.Ys : 2008-09 & 2009-10 D.C.I.T., Cir-4, Kolkata, Aaykar Bhawan, P-7, Chowringhee Square, Kolkata-700 069. Appellant -Vs- M/s. Amalgamated Plantations Pvt. Ltd. 1, Bishop Lefroy Road, Kolkata-700020, PAN: AAGCA 6995B. Respondent C.O Nos. 95 & 96/Kol/2014 [arising out of ITA No’s. 1358 & 1359/Kol/2014 A.Ys: 2008-09 & 2009-10] M/s. Amalgamated Plantations Pvt. Ltd. Appellant/Cross Objector -Vs- D.C.I.T., Cir-4(2), Ko…

DCIT, Cir-4(2), Kolkata vs. M/S Stewart Holl (India) Ltd., Kolkata

In the result, the appeal filed by the revenue is dismissed

ITA 664/KOL/2015[2006-2007]Status: DisposedITAT Kolkata18 Oct 2017AY 2006-2007

Bench: : Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

Section 143(2)Section 36(1)(va)

…td 2 treated the cess is non deductible expenditure from the composite income of the assesse and added an amount of Rs. 53,03,855/- 6. Before the CIT-A the assessee relied on the order of the Calcutta High Court in the case of AFT Industries Ltd reported in 270 ITR 167. The CIT-A held as under:- 4.1 I have examined the above issue. The Supreme Court of India while admitting the SLP of the Department against the decision of the jurisdictional High Court in the case of AFT Industries Ltd has neither stayed nor kept in abeyance the order of the jurisdictional High Court. In view of this position, the order of the…

DCIT, Cir-4(1), Kolkata vs. M/S Darjeeling Dooars Plantations (Tea) Ltd., Kolkata

In the result, the appeal filed by the revenue is dismissed

ITA 661/KOL/2015[2006-2007]Status: DisposedITAT Kolkata18 Oct 2017AY 2006-2007

Bench: : Shri J. Sudhakar Reddy & Shri S.S. Viswanethra Ravi

Section 143(2)

…d 2 treated the cess is non deductible expenditure from the composite income of the assesse and added an amount of Rs. 29,67,150/-. 6. Before the CIT-A the assessee relied on the order of the Calcutta High Court in the case of AFT Industries Ltd reported in 270 ITR 167. The CIT-A held as under:- 6.1 During appellate proceeding the A.R of the appellant has relied upon the jurisdictional High Court case of CIT –Vs- AFT Industries Limited reported at 270 ITR 167. I am in agreement with a view of the A.R of the appellant. The Hon’ble Supreme Court of India while admitting the SLP of the Department in the case of A…

DCIT, Cir-4(1), Kolkata vs. M/S Bhubrighat Tea Co. Pvt. Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 663/KOL/2015[2010-2011]Status: DisposedITAT Kolkata11 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2006-07 Dcit, Cicle-4(1), V/S. M/S Bhubrighat Tea Co. P-7, Chowringhee Pvt. Ltd. 6D, Shyamkunj, Square, Kolkata-69 12C, Lord Sinha Road, Kolkata-71 [Pan No.Aabcb 2972 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Arivnd Agarwal, Advocate ""यथ" क" ओर से/By Respondent 14-09-2017 सुनवाई क" तार"ख/Date Of Hearing 11-10-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-2, Kolkata Dated 23.01.2015. Assessment Was Framed By Acit, Circle-4, Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 17.12.2008 For Assessment Year 2006-07. The Grounds Of Appeal Raised By Revenue Are Reproduced Hereinbelow:- “1. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Holding That Cess On Green Leaf Of Rs.1172020/- Is An Allowable Expenditure Ignoring The Fact That Green Leaf Is Attributable To Agriculture Activities Which Is Taxable Under State Agriculture Income Tax Beyond The Purview Of Central Income Tax & As Per Rule 8 Only 40% Of The Composite Income Is Taxable Under Central Income Tax & Moreover On The Same Issue As Slp Is Pending Before Apex Court. 2. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred On Facts As Well As In Law In Holding That Employees Contribution To Pf Of Rs.244399/- Is Allowed If Deposited Before Filing Of Return, Ignoring The Fact That

Section 143(3)Section 36(1)(va)Section 68

…ced on 5.9.2011. The ITAT Kolkata while dismissing the appeal of the Revenue held as below:- ‘The fact that the SLP is pending before the Hon'ble Supreme Court against the decision of Hon'ble Calcutta High Court in the case of the AFT Industries Ltd. vs. CIT (270 ITR 167) will not have any effect since the Hon'ble Apex Court has neither set aside the orders of the Calcutta High Court nor granted any stay. In the result the appeal of the Revenue is dismissed.’ The Hon'ble ITAT, Kolkata, confirmed the above view at a later date in an order passed on 11.5.2012 in the case of M/s Assambrook Ltd at ITA no.2049/Kol/201…

DCIT, Circle-4(2), Kolkata vs. M/S. Rnt Plantations Ltd., Kolkata

In the result, the appeal filed by the Revenue (Ground NO

ITA 28/KOL/2015[2009-2010]Status: DisposedITAT Kolkata13 Sept 2017AY 2009-2010

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.28/Kol/2015 (िनधा"रणवष" / Assessment Year: 2009-10 D.C.I.T, Circle – 4(2), Kolkata Vs. M/S. Rnt Plantations Ltd. 1 & 2, Old Court House Corner, Kolakta – 700 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aabcr 1876K (Revenue/Department) .. (Assessee) Revenue/Department By :Shri Kalyannath, Addl. Cit, Sr. Dr Assessee By :Smt. Nilima Joshi, Fca सुनवाईक"तारीख/ Date Of Hearing : 11/07/2017 घोषणाक"तारीख/Date Of Pronouncement : 13/09/2017 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2009-10, Is Directed Against An Order Passed By The Commissioner Of Income Tax(Appeals)-Iv, Kolkata, Dated 08.10.2014, Which In Turn Arises Out Of An Order Passed By Assessing Officer U/S 143(3) Of The Income Tax Act, 1961,(Hereinafter Referred To As The ‘Act’), Dated 01.12.2011. 2. The Revenue Has Raised The Following Grounds Of Appeals: “1. On The Facts & Circumstances Of The Case, The Ld. Cit(A) Has Erred In Law & On Facts By Deleting The Addition Of Rs.10,00,192/- On Account Of Cess On Green Leaf Ignoring The Fact That Very Decisions Of The Itat Kolkata, Bases On Which The Issue Was Arbitrated, Has Been Challenged By The Revenue In The Apex Court By Way Of Filing A Slp.

For Appellant: Smt. Nilima Joshi, FCAFor Respondent: Shri KalyanNath, Addl. CIT, Sr. DR
Section 143Section 143(3)Section 36(1)(vii)

….9.2011, wherein the ITAT Kolkata while dismissing the appeal of the Revenue held as follows: “The fact that the SLP is pending before the Hon`ble Supreme Court against the decision of the Hon`ble Kolkata High Court in respect of AFT Industries Ltd. Vs. CIT ( 270 ITR 167) will not have any effect since the Hon`ble Apex Court has neither set aside the orders of the Calcutta High Court nor granted any stay. In the result the appeal of the Revenue is dismissed” The CIT(A) further observed that the Hon`ble ITAT, Kolkata, confirmed the above view at a later date in an order passed on 11.05.2012 in the case of M/s Assa…

DCIT, Cir-4(1), Kolkata vs. M/S Goodricke Group Ltd, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 971/KOL/2015[2007-2008]Status: DisposedITAT Kolkata04 Aug 2017AY 2007-2008

Bench: Hon’Ble Shri N.V. Vasudevan, Jm & Shri M.Balaganesh, Am ] I.T.A No. 971/Kol/2015 Assessment Year : 2007-08 Dcit, Circle-4(1), Kolkata -Vs- M/S Goodricke Group Ltd., Kolkata [Pan: Aabcg1614Q] (Appellant) (Respondent)

For Appellant: Shri Sallong Yadav, Addl. CIT DRFor Respondent: Shri P.N. Rajendram, FCA
Section 143(3)

…to Rs 30,58,779/- under the Assam (Specified Land) Act, 1990 (the Assam Act), which was claimed as deductible expenditure. It was pleaded by the assessee that the Hon’ble Jurisdictional High Court in the case of CIT vs A.F.T.Industries Ltd reported in (2004) 270 ITR 167 (Cal) had decided that the same was to be fully allowed from the composite income under Rule 8(1) of the IT Rules and the same is to be followed in the case of the assessee. The ld AO observed that the Hon’ble Guwahati High Court in the case of Jorhat Group Ltd vs Agricultural ITO reported in 226 ITR 622 had decided that the Cess on green leaf is…

DCIT, Circle-4, Kolkata vs. M/S. Jay Shree Tea & Industries Ltd., Kolkata

In the result, Revenue’s appeal is partly allowed

ITA 2009/KOL/2014[2010-2011]Status: DisposedITAT Kolkata02 Jun 2017AY 2010-2011

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

Section 143(3)Section 14A

…Inds. Ltd. Page 6 “4. Ld. CIT (DR) stated that this issue is covered in favour of the assessee in assessee’s own case in ITA No.2248/K/2010 for AY 2006-07 following the judgment of Hon'ble Calcutta High Court in the case of AFT Industries Ltd. Vs. CIT (2004) 270 ITR 167 but he placed reliance on assessment order. We find that the issue is as regards to disallowance of cess on green tea leaf. We find that the identical issue is covered by the judgment Hon'ble Calcutta High Court in the case of AFT Industries Ltd. (supra) and also we have a coordinate bench decision in assessee’s own case for AY 2006-07, wherein s…

DCIT, Circle-4(1), Kolkata vs. M/S. M.K. Shah Exports Ltd., Kolkata

In the result the appeal by the revenue is dismissed

ITA 2149/KOL/2014[2008-2009]Status: DisposedITAT Kolkata12 May 2017AY 2008-2009

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am] I.T.A No. 2149/Kol/2014 Assessment Year : 2008-09 D.C.I.T., Circle-4(1), -Vs.- M/S. M.K.Shah Exports Ltd. Kolkata Kolkata [Pan : Aaccm 0884 H] (Respondent) (Appellant) For The Appellant : None (Dr)(Adj. Request Is Rejected) For The Respondent : Shri Rohit Shukla, Fca Date Of Hearing : 03.05.2017. Date Of Pronouncement : 12.05.2017. Order Per N.V.Vasudevan, Jm This Is An Appeal By The Revenue Against The Order Dated 15.09.2014 Of C.I.T.(A)-Vi, Kolkata Relating To A.Y.2008-09. 2. Grounds Of Appeal Raised By The Revenue Read As Follows :- 1. That On The Facts & Circumstances Of The Case, The Ld. Cit(A) Erred In Law As Well As On Facts In Holding That Addition On Account Of Adjustment Of Interest Of Rs.40,32,011 Charged To The Subsidiary Company Zao Classic Russia Was Not Warranted, Ignoring The Fact That The Addition Was Made On The Arms Length Price Determined By The Tpo U/S 92(Ca)(1). 2 That On The Facts & In Circumstances Of The Case, The Cit(A) Erred In Law As Well As On Facts In Holding That Cess On Green Leaf Of Rs.1 ,44,03,221/- Is An Allowable Expenditure, Ignoring The Fact That It Is Directly Attributable To Core Agriculture Activities Which Is Taxable Under State Agriculture Income Tax, Beyond The Purview Of Central Income Tax & On The Same Issue Slp Is Pending In The Case Of Aft Industries. 3 That The Appellant Craves For Leave To Add, Delete Or Modify Any Of The Grounds Of Appeal Before Or At The Time Of Hearing.

For Appellant: None (DR)(Adj. request is rejected)For Respondent: Shri Rohit Shukla, FCA
Section 92

…ons of the learned counsel for the assessee and on careful perusal of the materials available on record, keeping in view of the fact that the issue is concluded by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs AFT Industries Ltd. 270 ITR 167 (Cal) where the amount paid as cess was held as eligible for deduction in computing the composite income under Rule 8 of I.T. Rules. This issue is, therefore, decided in favour of the assessee and against the Revenue by upholding the order of the C.I.T.(A) who has allowed the deduction of payment of cess on green leaves in computing the composite…

ITO, WD-4(4), Kolkata vs. M/S Rungamattee Tea & Industries Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 844/KOL/2014[2003-2004]Status: DisposedITAT Kolkata03 May 2017AY 2003-2004

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2003-04 Ito Ward-4(4), V/S. M/S Rungamattee Tea & Aayakar Bhawan, 8Th Industries Ltd. 90/31, Floor, P-7, Chowringhee Diamond Harbour Road, Square, Kolkata-700069 Kolkata-700 038 [Pan No.Aabcr 1833 Q] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 143(3)

…nced on 5.9.2011. The ITAT Kolkata while dismissing the appeal of the Revenue held as below:- ‘The fact that the SLP is pending before the Hon'ble Supreme Court against the decision of the Hon'ble Calcutta High Court in respect of AFT Indust5ries Ltd. vs CIT (270 ITR 167) will not have any effect since the Hon'ble Apex Court has neither set aside the orders of the Calcutta High Court nor granted any stay. In the result the appeal of the revenue is dismissed.’ The Hon'ble ITAT, Kolkata, confirmed the above view at a later date in an order passed on 11.05.2012 in the case of M/s Assambrook Ltd. at ITA No.2049/Kol/2…

D.C.I.T., Circle-4, Kolkata vs. M/S. Rossell India Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2774/KOL/2013[2009-2010]Status: DisposedITAT Kolkata15 Mar 2017AY 2009-2010

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year:2009-10 Dcit, Circle-4, Kolkata V/S. M/S Rossell India Ltd. P-7, Chowringhee 21/1A/3, Darga Road, Square, Kolkata-69 Jindal Towers, Block B, 4Th Floor, Park Circus, Kolkta-700 017 [Pan Noaabcr 3736 J] .. अपीलाथ" /Appellant ""यथ"/Respondent

Section 10(34)Section 115JSection 143(3)Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year:2009-10 DCIT, Circle-4, Kolkata V/s. M/s Rossell India Ltd. P-7, Chowringhee 21/1A/3, Darga Road, Square, Kolkata-69 Jindal Towers, Block B, 4th Floor, Park Circus, Kolkta-700 017 [PAN NoAABCR 3736 J] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Subhro Das, JCIT-SR-DR अपीलाथ" क" ओर से/By Appellant Manish Sheth, AR ""यथ" क" ओर से/By Respondent 09-01-2017 सुनवाई क" तार"ख/Date of Hearing 15-03-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R P…

ITO, WD-4(4), Kolkata vs. M/S Bhaskar Tea & Industries Ltd., Kolkata

In the result appeal by the Revenue is dismissed

ITA 451/KOL/2014[2009-2010]Status: DisposedITAT Kolkata03 Feb 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

For Appellant: Shri Sallong Yaden, Addl. CIT, Sr.DRFor Respondent: Shri P.K.Sanghai, FCA

…A). 6. After hearing the rival submissions and on careful perusal of the materials available on record, keeping in view of the fact that the issue is concluded by the decision of the Hon'ble Jurisdictional High Court in the case of CIT vs AFT Industries Ltd. 270 ITR 167 (Cal) where the amount paid as cess was held as eligible for deduction in computing the composite income under Rule 8 of I.T. Rules. This issue is, therefore, decided in favour of the assessee and against the Revenue by upholding the order of the C.I.T.(A) who has allowed the deduction of payment of cess on green leaves in computing the composite…

Tata Tea Limited, Kolkata vs. DCIT, C Ircle- 4, Kolkata

In the result, the appeal of the revenue in ITA No

ITA 511/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e
Section 143(3)

…held that the cess on green leaf is deductible from the agricultural income only and not from the composite income. The assessee placed reliance on the decision of the Hon’ble Calcutta High Court in the case of CIT vs A.F.T. Industries Ltd reported in (2004) 270 ITR 167 (Cal) wherein it was held that the same was to be fully allowed from the composite income. As the appeal against the order of the Hon’ble Calcutta High Court was preferred before the Hon’ble Apex Court by the revenue, the ld AO in order to keep the matter alive thought it fit to make the disallowance and accordingly made the same. The ld CITA how…

DCIT, Circle - 4, Kolkata vs. M/S. Tata Tea Ltd., Kolkata

In the result, the appeal of the revenue in ITA No

ITA 2105/KOL/2010[2004-05]Status: DisposedITAT Kolkata03 Feb 2017AY 2004-05

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: S/Shri Manish Sheth & Prasun Kr. Maity, ARsFor Respondent: N o n e
Section 143(3)

…held that the cess on green leaf is deductible from the agricultural income only and not from the composite income. The assessee placed reliance on the decision of the Hon’ble Calcutta High Court in the case of CIT vs A.F.T. Industries Ltd reported in (2004) 270 ITR 167 (Cal) wherein it was held that the same was to be fully allowed from the composite income. As the appeal against the order of the Hon’ble Calcutta High Court was preferred before the Hon’ble Apex Court by the revenue, the ld AO in order to keep the matter alive thought it fit to make the disallowance and accordingly made the same. The ld CITA how…

Income Tax Officer-Ward-4(2), Kolkata vs. M/S Hanuman Texnit Industries Ltd., Kolkata

In the result, appeal of revenue stands dismissed

ITA 2760/KOL/2013[2009-2010]Status: DisposedITAT Kolkata13 Jan 2017AY 2009-2010

Bench: Shri Waseem Ahmed, Am & Shri S.S.Viswanethra Ravi, Jm आयकर अपील सं./Ita No.2760/Kol/2013 ("नधा"रण वष" / Assessment Year: 2009-10) Ito, Ward-4(2), Vs. M/S Hanuman Texnit P-7, Chowringhee Square, Industries Ltd., Aayakar Bhavan, 8Th Floor, Nicco House, 2, Hare Kolkata-700001 Street, Kolkata-1 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaach 6426 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri A. Sallong Yaden, Adl.Cit "नधा"रती क" ओर से /Assessee By : Shri S.K.Dangi, Fca सुनवाई क" तार"ख / Date Of Hearing : 19/12/2016 घोषणा क" तार"ख/Date Of Pronouncement 13/01/2017 आदेश / O R D E R Per Shri Waseem Ahmed, Am: This Appeal By The Revenue Is Directed Against The Order Dated 23.08.2013, Passed By The Ld. Commissioner Of Income Tax (Appeals)-Iv, Kolkata In Appeal No.231/Cit(A)-Iv/1112, Pertaining To Assessment Year 2009-10. The Assessment Was Framed By Jcit (Osd), Circle-4, Kolkata U/S.143(3) Of The Income Tax Act, 1961(Hereinafter Referred To As ‘The Act’.

For Appellant: Shri S.K.Dangi, FCAFor Respondent: Shri A. Sallong Yaden, Adl.CIT
Section 139(1)Section 139(5)Section 143(3)Section 80I

…d deduction of such cess before apportioning the composite income as per rule 8 of Income Tax Rules. The assessee also relied on the judgment of Hon’ble jurisdictional High Court in the case of Commissioner of Income Tax vs. A.F.T Industries Ltd. (2004) , 270 ITR 167 (Cal). However, the AO disallowed the claim of the assessee by observing that against the order of Hon’ble jurisdictional High Court in the case of A.F.T Industries Ltd. (supra), the Revenue has filed an SLP before the Hon’ble Supreme Court which has been admitted. Since the matter is pending before the Hon’ble Supreme Court, therefore, the AO…

AFT Industries Ltd. v. CIT (270 ITR 167) — Cited in 30 Judgments | BharatTax