Case Law Details
Case Name : Kanan Devan Hills Plantations Company Pvt. Ltd. Vs ACIT (Kerala High Court)
Related Assessment Year :
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All High Courts Kerala High Court
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Kanan Devan Hills Plantations Company Pvt. Ltd. Vs ACIT (Kerala High Court)
The appellant-assessee is a private limited company, engaged in the business of “growing, manufacturing, and selling tea and other produce.” It is also engaged in the business of distributing electricity taken from the State-owned Kerala State Electricity Board.
2. The assessee’s predecessor, Tata Tea Limited, had not only owned the plantation business but also generated hydel power from the pr
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