{"id":258725,"date":"1984-02-21T00:00:00","date_gmt":"1984-02-20T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-eastern-assam-tea-company-ltd-on-21-february-1984"},"modified":"2017-05-31T16:14:43","modified_gmt":"2017-05-31T10:44:43","slug":"commissioner-of-income-tax-vs-eastern-assam-tea-company-ltd-on-21-february-1984","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-eastern-assam-tea-company-ltd-on-21-february-1984","title":{"rendered":"Commissioner Of Income Tax vs Eastern Assam Tea Company Ltd. on 21 February, 1984"},"content":{"rendered":"<div class=\"docsource_main\">Calcutta High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income Tax vs Eastern Assam Tea Company Ltd. on 21 February, 1984<\/div>\n<div class=\"doc_citations\">Equivalent citations: (1984) 41 CTR Cal 361<\/div>\n<p id=\"p_1\">JUDGMENT : Suhas Chandra Sen, J. &#8211; The following two questions of law have been referred u\/s 256(2) of the <a href=\"\/doc\/789969\/\" id=\"a_1\">IT Act<\/a>, 1961 to this Court :\n<\/p>\n<p id=\"p_1\">1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the rail insurance premium was an allowable expenditure for the purpose of computing the assesss income derived from sale of tea grown and manufactured by it ?\n<\/p>\n<p id=\"p_2\">2. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that case allowances to the employees for servants and conveyances did not fall within the ambit of <a href=\"\/doc\/946071\/\" id=\"a_1\">section 40(a)(v)<\/a> and in allowing the ambit of <a href=\"\/doc\/946071\/\" id=\"a_2\">section 40(a)(v)<\/a> and in allowing the same as business expenditure ?\n<\/p>\n<p id=\"p_3\">2. So far as the question No. 1 is concerned, Mr. Naha appearing on behalf of the revenue has submitted that he does not want to press the question. Therefore, we do not have to give any answer to that question and that question is returned unanswered.\n<\/p>\n<p id=\"p_4\">3. So far as the question No. 2 is concerned, this point was gone into and decided by a Division Bench of this court in the case of <a href=\"\/doc\/35680\/\" id=\"a_3\">CIT, Central Calcutta v. Orient Paper Mills Ltd<\/a> (1983) 139 763 (Cal). Following that decision, the question is answered in the affirmative and in favour of the assessee.\n<\/p>\n<p id=\"p_5\">4. In the facts and circumstances of the case, each party will pay and bear its own costs.\n<\/p>\n<p id=\"p_6\">Satish Chandra, C.J. &#8211; I agree.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Calcutta High Court Commissioner Of Income Tax vs Eastern Assam Tea Company Ltd. on 21 February, 1984 Equivalent citations: (1984) 41 CTR Cal 361 JUDGMENT : Suhas Chandra Sen, J. &#8211; The following two questions of law have been referred u\/s 256(2) of the IT Act, 1961 to this Court : 1. Whether, on the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22,8],"tags":[],"class_list":["post-258725","post","type-post","status-publish","format-standard","hentry","category-calcutta-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income Tax vs Eastern Assam Tea Company Ltd. on 21 February, 1984 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-eastern-assam-tea-company-ltd-on-21-february-1984\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income Tax vs Eastern Assam Tea Company Ltd. on 21 February, 1984 - Free Judgements of Supreme Court &amp; 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