23 Taxmann.com 312 (Delhi) 2. Punjab State Co-operative Milk Producers Federation Ltd. v. CIT & Another

336 ITR 495Reported decision2011#20658 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2023.

Judgments citing 23 Taxmann.com 312 (Delhi) 2. Punjab State Co-operative Milk Producers Federation Ltd. v. CIT & Another

THE FEROZPUR CANTT PRIMARY CO-OP AGRI DEV. BANK LIMITED,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, RANGE (III), FEROZPUR

In the result, appeal of the assessee ITA No

ITA 524/ASR/2018[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 143(3)Section 14ASection 250

…e assessee viz., The Ferozepur Cantt., Primary Agricultural Coop., Development Bank Ltd (PLMB) in the limited scrutiny case as per notice received from CASS, by relying upon the Judgment of Punjab State Co-operative Milk Producer Federation Ltd.,V., CIT (2011)336 ITR 495 by whereas the assessee has already distinguished this judgment on last date of hearing before the AO and the same has also been incorporated in the decision of the AO of dated 20.12.2017. Grounds of appeal No.2 That the assessing officer cum DCIT, Bhatinda wanted to convert the case FULL scrutiny during the assessment proceedings then the Permi…

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE PR. COMMISSIONER OF INCOME TAX, , VIJAYAWADA

ITA 43/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR

Section 263

…capital funds in the Co- operative Bank as a short term measure. The Assessee also relied upon the following judgments:- 1. CIT Vs. Kribhco (2012) 23 Taxmann.com 312 (Delhi) 2. Punjab State Co-operative Milk Producers Federation Ltd. Vs. CIT & Another (2011) 336 ITR 495 (Punjab & Haryana High Court) 3. CIT Vs. Doaba Co-operative Sugar Mills Ltd. (1998) 230 ITR 774 (Punjab & Haryana) 4. ITO Vs. Punjab State Co-operative Milk Producers Federation (2010) 130 TTJ (Chd) (UO) 13.2 The ld. CIT(A) though considered the submissions of the Assessee, however sustained the disallowance of deduction claimed u/sec. 80P(2)(d)…

THE KRISHNA DISTRICT MILK PRODUCERS MUTUALLY AIDED CO-OPERATIVE UNION LIMITED,VIJAYAWADA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1), , VIJAYAWADA

ITA 42/VIZ/2020[2013-14]Status: DisposedITAT Visakhapatnam22 Mar 2021AY 2013-14

Bench: Shri N.K. Choudhry, Hon’Ble & Shri D.S. Sunder Singh, Hon'Ble

For Appellant: Shri C.Subrahmanyam, FCAFor Respondent: Shri D.K. Sonawal, CIT DR

Section 263

KHAMBATTA FAMILY TRUST,AHMEDABAD vs. THE DY. CIT, CIRCLE-5(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 2071/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad03 Jul 2019AY 2013-14

Bench: Shri Rajpal Yadav & Shri Pradipkumar Kediaआयकर अपील सं./ Ita No.2071/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-14

For Appellant: Shri P.F. Jain, ARFor Respondent: Shri S.K. Dev, Sr.DR

Section 10(34)Section 143(2)Section 14A

…-आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ - अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD – BENCH ‘A’ BEFORE SHRI RAJPAL YADAV, JUDICIAL MEMBER AND SHRI PRADIPKUMAR KEDIA, ACCOUNTANT MEMBER आयकर अपील सं./ ITA No.2071/Ahd/2017 "नधा"रण वष"/Asstt. Year: 2013-14 Khambatta Family Trust Vs. DCIT, Cir.5(2) Pioma Industries Ahmedabad. B/h. Ellisbridge Gymkhana Ellisbridge Ahmedabad 380 006. PAN : AAAAK 0428 P (Applicant) (Respondent) Assessee by : Shri P.F. Jain, AR Revenue by : Shri S.K. Dev, Sr.DR सुनवाई क" तार"ख/Date of Hearing : 01/07/2019 घोषणा क" तार"ख /Date of Pronouncement: 03/07/2019 आदेश/O R D E…