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Case Law Details

Case Name : Tata Global Beverages Ltd Vs Deputy Commissioner of Income-tax (ITAT Kolkata)
Related Assessment Year : 2004-05
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Amount Paid as Cess on Green Leaf is Deductible from Composite Income and not from mere agricultural income

The brief facts of this issue is that the ld AO observed that the assessee had debited a sum of Rs. 369.88 lakhs under the head ‘Cess on green leaf’ which were paid to Governments of Assam and West Bengal.

The ld AO placed reliance on the decision of the Hon’ble Gauhati High Court in the case of Jorhat Group Ltd vs Agricultural ITO

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