High Court clarifies: Coffee & tea bushes not 'growing crops' for tax exemption.

The High Court of Madras held that coffee and tea bushes, except for specific parts, do not qualify as "growing crops" for exemption under section 5(1)(viiia) of the Wealth-tax Act, 1957. Judge Raju delivered the judgment.

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The High Court of Madras ruled that coffee and tea bushes, excluding specific parts, are not considered "growing crops" for exemption under section 5(1)(viiia) of the Wealth-tax Act, 1957. The judgment was delivered by Judge Raju.

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