Land lease for tea plants not revenue expenditure. Development allowance for replacing tea bushes upheld.

The High Court of Calcutta ruled in favor of the Revenue, holding that the expenditure on replanting tea plants on leased land cannot be considered as revenue expenditure. The Tribunal's decision to grant development allowance for replacing tea bushes was upheld.

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The High Court of Calcutta held that the expenditure on replanting tea plants on leased land cannot be treated as revenue expenditure. The Tribunal's decision to allow development allowance for replacing tea bushes was upheld. The judgment favored the Revenue.

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