C.I.T. Gen I Kolkata v. Eastern Dooars Tea Co. Ltd - 2015-LL-0313-30

Citation	2015-LL-0313-30
Appellant Name	C.I.T. Gen I Kolkata
Respondent Name	Eastern Dooars Tea Co. Ltd.
Court	HIGH COURT OF CALCUTTA
Relevant Act	Income-tax
Date of Order	13/03/2015
Judgment	View Judgment
Keyword Tags	agricultural income
Bot Summary:	Mr. M.P. Agarwal, Advocate For Appellant Ms. Anupa Banerjee, Advocate For Respondent The Court : The following question of law was formulated at the time of admission of the appeal :- Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal is correct in allowing cess on green leaf tea amounting to Rs.14,94,441/- a deduction in computation of the income under Income Tax Act, 1961 Both the Leonard Advocates appearing for the parties submit that the question is already covered by judgment of this Court against the revenue. Mr. Agarwal drew our attention to the judgment in the case of C.I.T vs. A.F.T Industries Ltd., reported in2 70 ITR 167, wherein it was held that the amount paid as cess under the Agricultural Income Tax Act is eligible for deduction. Mrs. Banerjee submitted that the judgment in the case of. A.F.T Industries Ltd. was followed in the case of Hindustan Lever Ltd. vs. C.I.T, reported in 335 ITR 108 Therefore, the question formulated at the time of admission is answered in the affirmative.

ITA No. 481 of 2005 IN HIGH COURT AT CALCUTTA Special Jurisdiction (Contempt) ORIGINAL SIDE C.I.T. GEN I KOLKATA Versus EASTERN DOOARS TEA CO. LTD. BEFORE: Hon'ble JUSTICE GIRISH CHANDRA GUPTA Hon'ble JUSTICE ARINDAM SINHA Date : 13th March, 2015. Mr. M.P. Agarwal, Advocate For Appellant Ms. Anupa Banerjee, Advocate For Respondent Court : following question of law was formulated at time of admission of appeal :- Whether on facts and in circumstances of case, Income Tax Appellate Tribunal is correct in allowing cess on green leaf tea amounting to Rs.14,94,441/- deduction in computation of income under Income Tax Act, 1961 ? Both Leonard Advocates appearing for parties submit that question is already covered by judgment of this Court against revenue. Mr. Agarwal drew our attention to judgment in case of C.I.T vs. A.F.T Industries Ltd., reported in (2004)2 70 ITR 167, wherein it was held that amount paid as cess under Agricultural Income Tax Act is eligible for deduction. Mrs. Banerjee submitted that judgment in case of . A.F.T Industries Ltd. (supra) was followed in case of Hindustan Lever Ltd. vs. C.I.T, reported in (2011) 335 ITR 108 (Cal.) Therefore, question formulated at time of admission is answered in affirmative. appeal is thus disposed of. (GIRISH CHANDRA GUPTA, J.) (ARINDAM SINHA, J.) ssaha AR(CR) C.I.T. Gen I Kolkata v. Eastern Dooars Tea Co. Ltd

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