Tata Tea Ltd. v. ACIT

338 ITR 285High Court2011#5342 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 366,314 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

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 5702/DEL/2014[2006-07]Status: DisposedITAT Delhi30 Nov 2015AY 2006-07

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. Art Beauty Export, New Delhi vs. ITO, New Delhi

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

ITA 2531/DEL/2014[2009-10]Status: DisposedITAT Delhi30 Nov 2015AY 2009-10

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…