GOODRICKE GROUP LTD Vs. COMMISSIONER OF INCOME TAX
LAWS(CAL)-2011-4-104
HIGH COURT OF CALCUTTA
Decided on April 29,2011

GOODRICKE GROUP LTD Appellant
VERSUS
COMMISSIONER OF INCOME TAX Respondents


Referred Judgements :-

BROACH DISTRICT CO-OPERATIVE COTTON SALES, GINNING AND PRESSING SOCIETY LTD. VS. CIT [REFERRED TO]
KESHORAM INDUSTRIES AND COTTON MILLS LTD. VS. CIT [REFERRED TO]
BROOKE BOND INDIA LTD. VS. CIT [REFERRED TO]
D.D.SHAH AND BROS. VS. UNION OF INDIA AND ANR. [REFERRED TO]


JUDGEMENT

BHASKAR BHATTACHARYA,J. - (1.)THESE two appeals were heard analogously as two of the points involved herein are common, whereas there is one additional point involved in the IT Appeal No. 538 of 2004.
(2.)IT Appeal No. 537 of 2004 is at the instance of an assessee and is directed against an order passed by the Tribunal, "B" Bench, Kolkata, in ITA No. 324/Kol/2003 for the asst. yr. 1993-94 affirming the order passed by the CIT(A).
A Division Bench of this Court at the time of admission of this appeal formulated the following substantial questions of law :

"(a) Whether on a proper interpretation of the provisions of sub-ss. (4) and (5) of S. 37 of the IT Act, 1961 the Tribunal was justified in law in holding that the transit flat for employees was a guest-house and the expenditure in respect thereof was to be disallowed as expenditure on the maintenance of guest- house within the meaning of the said provisions ? (b) Whether on a true and proper interpretation of S. 33AB of the Act, the Tribunal was justified in law in holding that the activities of sale of tea manufactured out of bought green leaves and sale of purchased tea after blending with the tea manufactured by the appellant were other business activities or were not part and parcel of the business of growing and manufacturing tea and the profits arising out of such activities were to be excluded for the purpose of computation of the quantum of deduction under s. 33AB ?"

(3.)IT Appeal No. 538 of 2004 is also at the instance of the selfsame assessee and is, however, directed against order dt. 19th March, 2004, passed by the Tribunal, "B" Bench, Kolkata in ITA No. 723/Kol/2003 for the asst. yr. 1994-95 by which the Tribunal affirmed the order passed by the CIT(A).


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