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of <h1>Appellate Tribunal affirms deletion of cess on green leaf payments for Assessment Years 2004-05 and 2005-06</h1> The Appellate Tribunal upheld the Commissioner of Income-tax (Appeals)'s decision to delete the addition of cess on green leaf paid for Assessment Years ... - The Department appealed assessment-year additions of cess on green leaf (Rs. 8,07,110 for 2004-05; Rs. 22,50,403 for 2005-06) after the Commissioner (Appeals) deleted those additions by following the jurisdictional High Court decision in CIT v. AFT Industries Ltd (270 ITR 167). The Department relied on the Assessing Officer's orders but conceded an SLP was filed against the High Court decision. The Tribunal, noting no contrary precedent or additional facts distinguishing the assessee's case, accepted the Commissioner (Appeals)'s reliance on the High Court authority and held that it 'do[es] not find any infirmity in the orders of the learned CIT(A).' The Tribunal therefore 'uphold[ed] the orders of the learned CIT(A)' and dismissed the Department's appeals. The dispositive reasoning centers on stare decisis from the jurisdictional High Court decision and absence of distinguishing circumstances or conflicting authority on the record.
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