{"id":8637,"date":"2019-12-18T11:23:59","date_gmt":"2019-12-18T11:23:59","guid":{"rendered":"http:\/\/itatonline.org\/digest\/bisseswarlall-mannalal-sons-v-dcit-2019-178-itd-74-kol-trib\/"},"modified":"2020-01-15T16:17:55","modified_gmt":"2020-01-15T16:17:55","slug":"bisseswarlall-mannalal-sons-v-dcit-2019-178-itd-74-kol-trib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/bisseswarlall-mannalal-sons-v-dcit-2019-178-itd-74-kol-trib\/","title":{"rendered":"Bisseswarlall Mannalal &#038; Sons v.  DCIT (2019) 178 ITD 74\/ 202 TTJ 526\/ 184 DTR 36 (Kol.)(Trib.)"},"content":{"rendered":"<p>Assessee engaged in growing\/cultivation of tea as well as manufacturing of tea in Assam. \u00a0Assessee claimed deduction u\/s. 80IC(2)(b) in respect of sale of black tea manufactured from green leaf purchased. The AO found that assessee did not cultivate \/ plant green tea itself for manufacturing black tea, and therefore rejected claim. Tribunal held that until and unless assessee engages with both conditions of processing and raising of planation of tea, it cannot be allowed deduction u\/s. 80IC(2)(b). \u00a0Accordingly the\u00a0 assessee\u00a0 is\u00a0 not eligible to claim deduction u\/s. 80IC(2)(b) in respect of green tea leaf purchased from outside market. \u00a0(AY.2011\u2013 2012)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 80IC : Special category  States-Tea plantation\u2013Manufacturing of tea is not eligible to claim deduction in respect of sale of black tea manufactured from green tea leaf purchased from outside market. [S. 80IC(2)(b)]<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-8637","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2fj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=8637"}],"version-history":[{"count":3,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8637\/revisions"}],"predecessor-version":[{"id":9248,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/8637\/revisions\/9248"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=8637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=8637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=8637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}