Supreme Court · 1996 INSC 239 · Decided 13 February 1996
The Commissioner of Income Tax, Kerala v. The Kilkotagiri Tea and Coffee Estate CO. LTD.
- Court
- Supreme Court of India
- Citation
- 1996 INSC 239 · [1996] 2 S.C.R. 601
- Case number
- CIVIL APPEAL No. 190/1979
- Decided
- 13 February 1996
- Bench
- B.P. JEEVAN REDDY, S.C. SEN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 33, 256(1), 33A
Headnote
THE COMMISSIONER OF INCOME TAX, KERALA A v. THE KILKOTAGIRI TEA AND COFFEE ESTATE CO. LTD. FEBRUARY 13, 1996 B [B.P. JEEVAN REDDY AND SUHAS C. SEN, JJ.J Income Tax Act, 1961: Section 33-A(l)(a) and {b). Income T~evelopment allowance--lncurred on clearing land and planting tea bushes-Computation previous year. The respondent - assessee claimed Development allowance at 50% of D the expenditure incurred for clearing land and planting of tea bushes during the assessment year 1966-67 and 1967-68. For the 1967 clearing, the respondent - assessee claimed that a part of the expenses of
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