Supreme Court · 2007 INSC 729 · Decided 9 July 2007
Commissioner of Income Tax, Kerala v. M/S. Tara Agencies
- Court
- Supreme Court of India
- Citation
- 2007 INSC 729 · [2007] 8 S.C.R. 136
- Case number
- CIVIL APPEAL No. 3568/2001
- Decided
- 9 July 2007
- Bench
- ASHOK BHAN, DALVEER BHANDARI (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 35, 35(1)(B), 35(1)(8), 3S(t)(B)
Headnote
Income Tax Act, 1961: Section 35-B(JA)-Profits and gains from business-Permissible C deduction-Export market development allowance-Weighted deduction­ AY 1979-80-Assessee engaged in purchase of tea of diverse grades and brands and blending the same by mixing different kinds of tea for the 35-B(JA) for the expendJture incurred for its export was D disallowed by Assessing Officer on the ground that the activity of the assessee did not amount to manufacture-Assessee 's appeal allowed by Tribunal on the ground that it was a small-scale industrial unit in the light of certificate of
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