Joint Commissioner of Income Tax v Tongani Tea Co Ltd, 12 December 2013

Addition — Deletion of — Whether CIT(A) has erred in law in deleting the addition on account of cess on green leaf without considering the fact that expenses on account of cess on green leaf is related to 100% agricultural operation — Held, issue squarely covered by the decision of Jurisdictional High Court in the case
of CIT v AFT Industries Ltd — As CIT(A) decided the issue and deleted the addition by following the ratio of above mentioned decision, the same is on right footing and does not call for interference — Revenue’s ground dismissed.