JCIT. (OSD), Circle-4, Kolkata Versus M/s. Tongani Tea Co. Ltd. - Income Tax - ITAT KOLKATA - Tri - Cess on green leaf - Held that - Following CIT vs AFT Industries Ltd. 2004 (7) TMI 81 - CALCUTTA High Court - Deduction is eligible after computing the income under Rule 8 and the apportionment is to be made only after the income is so computed - Such apportionment cannot be made before the deduction. Rule 8 of the Income-tax Rules, 1962, requires that the computation is to be made as if by fict................................... Income Tax - Case Laws
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