https://www.taxtmi.com/caselaws?id=192070 The Tribunal dismissed the Revenue's appeal regarding the treatment of sundry receipts as business income and the addition of cess on green leaf. The Tribunal upheld the CIT(A)'s decisions on both issues, emphasizing the direct connection of the receipts to the tea business and the allowance of the deduction based on judicial consistency. The appeal was dismissed on 11.05.2012. en-us Fri, 11 May 2012 00:00:00 +0530 Thu, 11 May 2017 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192070 The Tribunal dismissed the Revenue's appeal regarding the treatment of sundry receipts as business income and the addition of cess on green leaf. The Tribunal upheld the CIT(A)'s decisions on both issues, emphasizing the direct connection of the receipts to the tea business and the allowance of the deduction based on judicial consistency. The appeal was dismissed on 11.05.2012. Case-Laws Income Tax Fri, 11 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192070