ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI
In the result, appeal of the revenue and the cross-objection of the assessee are dismissed
ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]
For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G
163/-. The issue before us relates to the claim made u/s 80G of the Act only. The assessee company was engaged in manufacturing of tea and as per Rule 8 of the Rules, 40% of the income is liable to Central Income Tax and balance 60% is eligible to agricultural income tax itself. The dispute is, when to claim deduction
