Tata Tea Ltd. v. ACIT

338 ITR 285High Court2011#5436 most cited

What is Tata Tea Ltd. v. ACIT authority for?

Blending of tea is a manufacturing activity. The Special Leave Petition filed by the Revenue against the decision was dismissed by the Apex Court.

22

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2023.

Also referred to as

Tata Tea Ltd. v. ACIT · blending of tea · manufacturing activity · deduction u/s 80-IC · Kerala High Court · SLP dismissed

Also reported as

189 Taxmann.com 303

Judgments citing Tata Tea Ltd. v. ACIT

VIVEK MEHROTRA,MUMBAI vs. DCIT CC 3(2) , MUMBAI

In the result, appeal filed by the Revenue is partly allowed for statistical purpose

ITA 2359/MUM/2018[2015-16]Status: DisposedITAT Mumbai30 Jan 2023AY 2015-16

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Sandeep Singh Karhail, Hon'Bleshri Vivek Mehrotra V. Dcit – Central Circle – 3(2) Office No. 116, Churchgate Chamber Room No. 1913, 19Th Floor Above Greater Bank, 5 New Marine Lines Air India Building, Nariman Point Mumbai -400020 Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent) Dcit – Central Circle – 3(2) V. Shri Vivek Mehrotra Central Range - 3 Office No. 116, Churchgate Chamber Above Greater Bank, 5 New Marine Lines Room No. 1913, 19Th Floor Mumbai -400020 Air India Building, Nariman Point Mumbai – 400 021 Pan: Aahpm4127B (Appellant) (Respondent)

Section 132Section 153ASection 292CSection 69ASection 6A

…lms into flat and small rolls in desired sizes constitutes manufacture / production, (iii). Arihant Tiles & Marbles P Ltd (320 ITR 79) (SC) wherein it has been held that cutting and polishing of marble blocks constitutes manufacturing and (iv). Tata Tea Ltd. (338 ITR 285) (Ker.) whether blending of tea was to be held to be a manufacturing activity. 6.20 In view of the aforesaid detailed discussion, it is held that the assessee has undertaken manufacturing / production activity and is therefore entitled to claim deduction u/s 80-IC. Accordingly, Ground Nos. 2 & 3 of the appeal are allowed.” 21. Further, Ld.CIT(A)…

DCIT, CHENNAI vs. AVALON TECHNOLOGIES P. LTD.,, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 214/CHNY/2017[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…e provisions of the SEZ Act 2005, the Rules framed thereunder and the Foreign Trade Policy Guidelines issued by the Director General of Foreign Trade as well as the decision of the Kerala High Court in the case of Tata Tea Limited Vs. ACIT [reported in (2010) 189 Taxmann.com 303]. It is not out of place to mention that as against the decision in the case of Tata Tea Limited, a special leave petition was filed by the Revenue before the Hon’ble Apex Court and it was dismissed on the ground of low tax effect in the decision reported in [2020] 115 taxmann.com 347. Therefore, the decision in the case of Electronic Con…

AVALON TECHNOLOIGES (P) LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 445/CHNY/2016[2010-11]Status: DisposedITAT Chennai31 Mar 2022AY 2010-11

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…e provisions of the SEZ Act 2005, the Rules framed thereunder and the Foreign Trade Policy Guidelines issued by the Director General of Foreign Trade as well as the decision of the Kerala High Court in the case of Tata Tea Limited Vs. ACIT [reported in (2010) 189 Taxmann.com 303]. It is not out of place to mention that as against the decision in the case of Tata Tea Limited, a special leave petition was filed by the Revenue before the Hon’ble Apex Court and it was dismissed on the ground of low tax effect in the decision reported in [2020] 115 taxmann.com 347. Therefore, the decision in the case of Electronic Con…

AVALON TECHNOLOGIES (P) LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, the appeals filed by the assessee for assessment year 2009-10 in ITA No

ITA 1775/CHNY/2016[2009-10]Status: DisposedITAT Chennai31 Mar 2022AY 2009-10

Bench: Shri Mahavir Singhand Dr. M.L. Meena

For Respondent: Shri Guru Bashyam, CIT
Section 10ASection 143(3)

…e provisions of the SEZ Act 2005, the Rules framed thereunder and the Foreign Trade Policy Guidelines issued by the Director General of Foreign Trade as well as the decision of the Kerala High Court in the case of Tata Tea Limited Vs. ACIT [reported in (2010) 189 Taxmann.com 303]. It is not out of place to mention that as against the decision in the case of Tata Tea Limited, a special leave petition was filed by the Revenue before the Hon’ble Apex Court and it was dismissed on the ground of low tax effect in the decision reported in [2020] 115 taxmann.com 347. Therefore, the decision in the case of Electronic Con…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, both the appeals are partly allowed for statistical purposes

ITA 2171/MUM/2018[2014-15]Status: DisposedITAT Mumbai07 Jun 2021AY 2014-15

Bench: Shri Saktijit Dey & Shri Rajesh Kumarassessment Year: 2014-15 & Assessment Year: 2013-14

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Narendra Singh Janpangi (DR)
Section 132Section 139Section 153ASection 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon‟ble High court noted in that case that the Revenue‟s stand is Assessment Years: 2013-14 & 2014-15 that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as „manufactu…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2175/MUM/2018[2010-11]Status: DisposedITAT Mumbai27 May 2020AY 2010-11
Section 143(3)Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2174/MUM/2018[2011-12]Status: DisposedITAT Mumbai27 May 2020AY 2011-12
Section 143(3)Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

DCIT CC 3(2) CEN RG 3, MUMBAI vs. VIVEK MEHROTRA, MUMBAI

In the result, all the appeals are dismissed, in the terms indicated above

ITA 2173/MUM/2018[2012-13]Status: DisposedITAT Mumbai27 May 2020AY 2012-13
Section 143(3)Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

ACIT, CIR-3(2), GANGTOK, SIKKIM, SIKKIM vs. M/S UNICORN INDUSTRIES,, SIKKIM

Appeal is partly allowed in above terms

ITA 48/KOL/2016[2010-2011]Status: DisposedITAT Kolkata25 Jan 2019AY 2010-2011

Bench: Sri S.S. Godara & Sri M. Balaganesh) Assessment Year: 2010-11

Section 142(1)Section 143(3)Section 148Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon'ble High court noted in that case that the Revenue's stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as 'manufacture' or 'production' of an article qu…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1965/KOL/2016[2011-12]Status: DisposedITAT Kolkata31 Aug 2018AY 2011-12

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1964/KOL/2016[2009-10]Status: DisposedITAT Kolkata31 Aug 2018AY 2009-10

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, SIKKIM, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1963/KOL/2016[2008-09]Status: DisposedITAT Kolkata31 Aug 2018AY 2008-09

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

D.C.I.T./A.C.I.T., CIRCLE-3(2), GANGTOK, GANGTOK vs. M/S UNICORN INDUSTRIES, SIKKIM

Appeals are allowed

ITA 1962/KOL/2016[2007-08]Status: DisposedITAT Kolkata31 Aug 2018AY 2007-08

Bench: Shri S.S.Godara & Shri, M. Balaganesh

Section 142(1)Section 143(3)Section 148Section 80I

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. Hon’ble High court noted in that case that the Revenue’s stand is that manufacture or production had liberal meaning under the definition clause contained in section 10B of the Act until its deletion which covers even processing and, therefore, blending and packaging of tea for export was treated as ‘manufacture’ or ‘production’ of an article qu…

ASST.C.I.T., BELLARY vs. M/S HOTHUR TRADERS 100% EOU, BELLARY

In the result, Revenue’s appeals for asst

ITA 32/BANG/2016[2011-12]Status: DisposedITAT Bangalore19 Jan 2018AY 2011-12

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boazita No.32/Bang/2016 (Asst. Years 2010-11 & 2011-12) The Asst. Commissioner Of Income-Tax, Circle-1, Bellary. . Appellant Vs. M/S Hothur Traders 100% Eou, No.85,6,7&8, Infantry Road, Cantonment, Bellary. . Respondent Pan –Aaefh7705H. Co No.55/Bang/2016 (By Assessee) Appellant By : Shri Nagendra Prasad, Cit Respondent By : Shri B.S Balachandran, Advocate Date Of Hearing : 22-11-2017 Date Of Pronouncement : 19-01-2018

For Appellant: Shri Nagendra Prasad, CITFor Respondent: Shri B.S Balachandran, Advocate
Section 10ASection 10BSection 143(3)Section 40

…encies' case 292 ITR 444 in which it was held blending and packing of tea amounts to processing and is not manufacturing or producing of an article or thing. In decision the Special Bench also noted that Kerala High Court in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285 (Ker.) which took the view that 100% EOU engaged in processing cannot be denied exemption on the basis that the units are not engaged in manufacture or production. Moreover, on facts exactly similar to the facts of the assessee, in the case of Chowgule & Co. Pvt. Ltd. Vs Union Of India (1981) 1 SCC 653 AIR 1981 SC 014, Hon'ble Supreme Court were…

DCIT, CIRCLE-3, KOLKATA, DARJEELING vs. NARENDRA TEA COMPANY (P) LTD., KOLKATA

In the result, all the appeals of revenue are dismissed

ITA 1517/KOL/2014[2009-10]Status: DisposedITAT Kolkata24 May 2017AY 2009-10

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

Section 10A

…of the paper book wherein the Special Bench in assessee’s own case in ITA No. 2089/Kol/2007 for AY 2004-05 has taken note of the Hon’ble Kerala High Court’s order in Girnar Industries Vs. CIT (2011) 338 ITR 277 (Ker), and in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285 (Ker) wherein the Hon’ble High Court has taken note Narendra Tea Co. (P) Ltd.. AYs 2009-10 to 2011-12 of the decision of the Hon’ble Supreme Court in Tara Agencies (supra) which the revenue relies on its ground no. 1 (supra) to assail the decision of Ld. CIT(A) and the Special Bench in assessee’s own case held as under: “30. We find that the Hon…

BISWAJIT DAS,BHUBANESWAR vs. ITO, WARD-1(1), BHUBANESWAR, BHUBANESWAR

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

ITA 493/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. The assessee's unit was recognized as 100% EOU. The assessee claimed exemption u/s 10B of the Act for the assessment year 1996-97 onwards which was granted up to the assessment year 2000-2001, but for the assessment years 2001-02 and 2002-03 the exemption was denied for the reason that by the Finance Act, 2000, the definition of 'manufacture' wh…

ITO, WARD-2(2), BHUBANESWAR, BHUBANESWAR vs. BISWAJIT DAS, BHUBANESWAR

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

ITA 473/CTK/2014[2010-11]Status: DisposedITAT Cuttack28 Feb 2017AY 2010-11

Bench: Shri N.S Saini & Shri Aby T. Varkeyassessment Year :2010-2011

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 10Section 10BSection 2

…occasion to consider whether assessee is engaged in the manufacture or production of an article or thing when assessee was exclusively engaged in blending, packaging and export of tea bags, tea packets and bulk tea packs in the case of Tata Tea Ltd. Vs. ACIT 338 ITR 285. The assessee's unit was recognized as 100% EOU. The assessee claimed exemption u/s 10B of the Act for the assessment year 1996-97 onwards which was granted up to the assessment year 2000-2001, but for the assessment years 2001-02 and 2002-03 the exemption was denied for the reason that by the Finance Act, 2000, the definition of 'manufacture' wh…

M/S. INTERGARDEN (INDIA) PVT. LTD.,,BANGALORE vs. ACIT, BANGALORE

In the result, appeal of the assessee for A

ITA 1292/BANG/2010[2006-07]Status: DisposedITAT Bangalore18 Mar 2016AY 2006-07

Bench: Shri. Abraham P. George & Shri. Vijay Pal Raoi.T.A No.1292/Bang/2010 (Assessment Year : 2006-07)

For Appellant: Shri. Prakash Chand Yadav, Advocate & Shri. Suresh Balani, CAFor Respondent: Ms. Neera Malhotra, CIT-DR & Shri. Manoj Kumar, Add. CIT
Section 10BSection 144CSection 234B

…ITA.1292/Bang/2010; IT(TP)A.887,963/Bang/2013 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCH 'B', BANGALORE BEFORE SHRI. ABRAHAM P. GEORGE, ACCOUNTANT MEMBER AND SHRI. VIJAY PAL RAO, JUDICIAL MEMBER I.T.A No.1292/Bang/2010 (Assessment Year : 2006-07) I.T.A No.287/Bang/2013 (Assessment Year : 2007-08) M/s. Intergarden (India) P. Ltd, No.68, Obalapura Village, Anngondanahalli Hobli, Hoskote Taluk, Bangalore 560 067 .. Appellant PAN : AAACI7962H v. Asst. Commissioner of Income-tax, Circle -11(4), Bangalore .. Respondent I.T.A No.968/Bang/2013 (Assessment Year : 2007-08) (By the Revenue) Assessee by…

ITO, NEW DELHI vs. M/S. ART BEAUTY EXPORTS, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 924/DEL/2014[2008-09]Status: DisposedITAT Delhi30 Nov 2015AY 2008-09

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…term "manufacture" under the common parlance, and it includes processing, blending, packaging, etc. In view of the above and respectfully following the decision of the hon'ble Kerala High Court in the case of Girnar Industries (supra) and Tata Tea Ltd. [2011] 338 ITR 285 (Ker), we hold that the assessee is entitled for exemption under section 10B of the Act on account of blending of tea Similarly, in our view, the indus- trial units engaged in the very same activity, i.e., blending, packing and export of tea in the free-trade zone shall also be entitled to enjoy tax exemption under section 10A of the Act.” I.T.A…

M/S. ARTS BEAUTY EXPORTS,DELHI vs. ITO, NEW DELHI

In the result, all three appeals of the assessee are allowed and appeal of the revenue is dismissed

ITA 5703/DEL/2014[2007-08]Status: DisposedITAT Delhi30 Nov 2015AY 2007-08

Bench: Shri Chandra Mohan Garg & Shri L.P. Sahu

For Appellant: Shri Rajiv Saxena, Adv. Sumangla Saxena, AdvFor Respondent: Shri Ravi Jain, CIT DR
Section 10BSection 10B(2)(i)Section 143(3)Section 263

…term "manufacture" under the common parlance, and it includes processing, blending, packaging, etc. In view of the above and respectfully following the decision of the hon'ble Kerala High Court in the case of Girnar Industries (supra) and Tata Tea Ltd. [2011] 338 ITR 285 (Ker), we hold that the assessee is entitled for exemption under section 10B of the Act on account of blending of tea Similarly, in our view, the indus- trial units engaged in the very same activity, i.e., blending, packing and export of tea in the free-trade zone shall also be entitled to enjoy tax exemption under section 10A of the Act.” I.T.A…

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