https://www.taxtmi.com/caselaws?id=272977 The Tribunal upheld the Commissioner of Income-Tax (Appeals) decision to delete the disallowance of cess on 'green tea leaves', citing that the cess is a tax on agricultural production, not income. Additionally, the Tribunal remitted the matter of interest on interest-bearing loans and advances back to the Assessing Officer for further review. The Tribunal also remitted the issue of contribution to a non-government organization for constructing an auditorium back to the AO for fresh adjudication. Lastly, the Tribunal confirmed the deletion of disallowance of depreciation claim on plant and machinery acquired from withdrawals from NABARD. en-us Tue, 07 Aug 2012 00:00:00 +0530 Tue, 29 May 2018 10:55:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272977 The Tribunal upheld the Commissioner of Income-Tax (Appeals) decision to delete the disallowance of cess on 'green tea leaves', citing that the cess is a tax on agricultural production, not income. Additionally, the Tribunal remitted the matter of interest on interest-bearing loans and advances back to the Assessing Officer for further review. The Tribunal also remitted the issue of contribution to a non-government organization for constructing an auditorium back to the AO for fresh adjudication. Lastly, the Tribunal confirmed the deletion of disallowance of depreciation claim on plant and machinery acquired from withdrawals from NABARD. Case-Laws Income Tax Tue, 07 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272977