Syed Mohamed Sathik Ali,Dindigul vs Ito, Ward-1(3), Dindigul on 1 December, 2025
Respectfully following the above
decision in the case of United Nilgiri Tea Estates Company Ltd. v. The
Tamil Nadu Sales Tax Appellate Tribunal & Ors (supra), we set aside
the order of the ld. CIT(A) and delete the addition made by the
Assessing Officer with a direction to treat the sale proceeds earned out
5 I.T.A. No.2362/Chny/25
of sale of Silver Oak trees as agricultural income. Thus, the grounds
raised by the assessee are allowed.