Jorhat Group Ltd. v. Agricultural ITO

226 ITR 622High Court1997#15357 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing Jorhat Group Ltd. v. Agricultural ITO

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

…hnauth Tea Co. Ltd. vs. Joint Commission Income-tax, [2002] 77 TTJ 45 - (Copy enclosed - Annexure A) wherein the ITAT has referred to and distinguished the M/s. Hindustan Unilever Ltd. decision of the Gauhati High Court in Jorehaut G Ltd. vs. Agrl. ITO [1997] 226 ITR 622. The Tribunal has examined the provisions of Rule 8 and the other relevant provisions of the Income-tax Act and has also referred to decisions of the Supreme Court in Tata Tea Ltd. v. State of West Bengal, [1988] :it" ITR 18, Assam Company Ltd. & Anr. Vs. State of Assam & Ors [2001] 248 ITR 567. In view of the above, it is submitted that the cess…

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)

…s 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 deductible from the agricultural income only and not from the composite income. Since the department had preferred further appeal before the Hon’ble Supreme Court against the Hon’ble Calcutta High Court’s order, in order to maintain judicial consistency, the ld AO disallowed the same and added back a sum…

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

…e assessee had debited a sum of Rs.57.41 lacs under the head 'Cess on Green Leaf' which were paid to Governments of Assam. The AO placed reliance on the decision of the Hon'ble Gauhati High Court in the case of Jorhat Group Ltd vs Agricultural ITO reported in 226 ITR 622 (Gau) wherein it was 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…

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)

…a sum of Rs. 369.88 lakhs under the head ‘Cess on green leaf’ which were paid to Governments of Assam and West Bengal. The ld AO placed reliance on the decision of the Hon’ble Gauhati High Court in the case of Jorhat Group Ltd vs Agricultural ITO reported in 226 ITR 622 (Gau) wherein it was 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…

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)

D.C.I.T Cir - 4, Kolkata vs. M/S Tata Tea Limited, Kolkata

In the result, the appeals in ITA No

ITA 2006/KOL/2013[2006-07]Status: DisposedITAT Kolkata21 Oct 2016AY 2006-07

Bench: Shri M.Balaganesh & Shri S.S. Viswanethra Ravi

Section 43(6)

…Industries Ltd (2004) 270 ITR 167 (Cal) has decided that the same was to be fully allowed from the composite income and the same is to be followed in the case of the assessee. The AO following the decision in the case of Jorhat Group Ltd Vs. Agricultural ITO (226 ITR 622) passed by the Hon’ble High Court of Guwahati which held the ‘Cess on green leaf’ is deductible from the agricultural income only and not from the composite income. According to AO the Department has not accepted that decision of the Hon’ble Calcutta High Court in the case of ITA Nos. 2006, 2007 & 2008/Kol/2013 M/s. Tata Tea Limited 2 supra and…