State of Kerala v. Karimtharuvi Tea Estates Ltd.

60 ITR 275Supreme Court of India1966#21146 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2017 to 2019.

Judgments citing State of Kerala v. Karimtharuvi Tea Estates Ltd.

The ACIT, Kottayam vs. Kerala Forest Development Corporation Ltd, Kottayam

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

ITA 441/COCH/2018[2013-14]Status: DisposedITAT Cochin08 May 2019AY 2013-14

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I.T.A. Nos.440&441/Coch/2018 Assessment Years : 2012-13 & 2013-14 The Assistant Commissioner of Vs. Kerala Forest Development Income-tax, Circle-1, Kottayam. Corporation Ltd., Aranyakom. Karapuzha, Kottayam-686 003. [PAN:AAACK 8721D] (Revenue-Appellant) (Assessee-Respondent) Revenue by Smt. A.S. Bindhu, Sr. DR Assessee by Smt. K. Parvathy Ammal, CA Date of hearing 01/05/2019 Date of pronouncement 08/05/2019 O R D E R Per CHANDRA POOJARI, AM: These appeals filed by the Revenue are…

The ACIT, Kottayam vs. Kerala Forest Development Corporation Ltd, Kottayam

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

ITA 440/COCH/2018[2012-13]Status: DisposedITAT Cochin08 May 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 2(24)

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)

…ncerned government authorities specified in the agreement. The assessee claimed that the above evidence conclusively proves that the sale proceeds are not liable to Central Income Tax as has been held by Hon`ble Supreme Court in Karimtharuvi Tea Estates Ltd., 60 ITR 275 ( SC), that there is no controversy about the fact that the owners of tea estates plant,grevelia trees, not for the purpose of deriving any income therefrom but solely for the purpose of providing shade for the tea plants and that such shade is essential for the proper cultivation of tea. The trees were cut down and sold after they had become usel…

The Thane Zilla Madhyamik Shikshak Sangh Sahakari Patpedhi, Thane vs. ACIT Palghar Cir, Palghar, Mumbai

ITA 1249/MUM/2017[2008-09]Status: DisposedITAT Mumbai17 May 2017AY 2008-09

Bench: S/Sh.Rajendra & Amarjit Singhआयकर अपील सं./I.T.A./1249/Mum/2017,िनधा"रण िनधा"रण वष" वष" /Ay.: 2008-09 िनधा"रण िनधा"रण वष" वष" आयकर अपील सं./I.T.A./1250/Mum/2017,िनधा"रण िनधा"रण िनधा"रण वष" िनधा"रण वष" वष" /Ay.: 2012-13 वष" The Thane Zilla Madhyamik Shikshak Acit Palghar Circle Sangh Sahakari Patpedhi Maryadit Palghar. At.Saphale Post,Umbarpada, Taluka Vs. Palghar, Dist. Thane-401 102. Pan:Aaaat 9514 H (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Dr. A.K. Nayak-Dr अपीलाथ" क" ओर से /Assessee By: Shri Bhupendra Shah . सुनवाई क" तारीख / Date Of Hearing: 23/03/2017 घोषणा क" तारीख / Date Of Pronouncement: 17/05/2017 लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार/ Per Rajendra, Am- अनुसार Challenging The Orders Dated 02.01.2017 Of The Cit(A)- 3,Mumbai,The Assessee Has Filed Appeals For The Above Mentioned Ay.S.It Is Engaged In The Business Of Providing Credit Facilities To Its Members.The Details Of Dates Of Filing Of Returns, Returned Incomes,Dates Of Assessment Etc. Can Be Summarised As Under: Ay. Roi Filed On Returned Income Assessment Date Assessed Income 2008-09 29.09.2008 Nil 04.12.2015 Rs.97,80P,811/- 2012-13 28.09.2012 Nil 20.03.2015 Rs.1,57,72,930/-

For Appellant: Shri Bhupendra ShahFor Respondent: Dr. A.K. Nayak-DR

Section 143Section 148Section 269SSection 271DSection 80P

…agricultural in nature and consequently the same falls outside the purview of the Income-tax Act. The Commissioner of Income-tax rejected the plea of the assessee by relying on the apex court judgment in State of Kerala v. Karimtharuvi Tea Estate Ltd. [1966] 60 ITR 275. As against that order of the appellate authority, the assessee filed Writ Petition No. 6433 of 1993. The writ petition was dismissed by following the same decision in the case of Karimtharuvi, as against which the writ appeal in W. A. No. 372 of 2002 was filed. In that writ appeal, the Division Bench has surveyed almost all the earlier judgments…