ACIT v. Shimoga District Milk Producers Societies Union Ltd.

50 Taxmann.com 46Reported decision2014#18021 most cited
5

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2021 to 2021.

Judgments citing ACIT v. Shimoga District Milk Producers Societies Union Ltd.

M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax, Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1761/BANG/2019[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…aced reliance on orders passed by the Ld.AO. We have perused submissions advanced by both sides in light of records placed before us. Coordinate bench of this Tribunal in case of ACIT vs Shimoga District Milk Producers Societies Union Ltd., reported in (2014) 50 Taxmann.com 46 on identical issue observed and held as under: “19. We have heard the rival submission and perused the material on record. The grant of Rs. 10,000 each of the 50 milk producing co-operative societies was given by the assessee-society for the purpose of constructing their own building for milk collection and testing. The payment was permitte…

Joint Commissioner of Income Tax, Special Range - 5, Bangalore vs. M/S. the Karnataka State Co-Operative Apex Bank Limited, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 1327/BANG/2019[2011-12]Status: DisposedITAT Bangalore08 Apr 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…aced reliance on orders passed by the Ld.AO. We have perused submissions advanced by both sides in light of records placed before us. Coordinate bench of this Tribunal in case of ACIT vs Shimoga District Milk Producers Societies Union Ltd., reported in (2014) 50 Taxmann.com 46 on identical issue observed and held as under: “19. We have heard the rival submission and perused the material on record. The grant of Rs. 10,000 each of the 50 milk producing co-operative societies was given by the assessee-society for the purpose of constructing their own building for milk collection and testing. The payment was permitte…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2160/BANG/2017[2014-15]Status: DisposedITAT Bangalore08 Apr 2021AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…aced reliance on orders passed by the Ld.AO. We have perused submissions advanced by both sides in light of records placed before us. Coordinate bench of this Tribunal in case of ACIT vs Shimoga District Milk Producers Societies Union Ltd., reported in (2014) 50 Taxmann.com 46 on identical issue observed and held as under: “19. We have heard the rival submission and perused the material on record. The grant of Rs. 10,000 each of the 50 milk producing co-operative societies was given by the assessee-society for the purpose of constructing their own building for milk collection and testing. The payment was permitte…

Deputy Commissioner of Income Tax Circle-5(2)(1), Bangalore vs. M/S the Karnataka State Co-Operative Apex Bank Ltd, Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2150/BANG/2017[2008-09]Status: DisposedITAT Bangalore08 Apr 2021AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…aced reliance on orders passed by the Ld.AO. We have perused submissions advanced by both sides in light of records placed before us. Coordinate bench of this Tribunal in case of ACIT vs Shimoga District Milk Producers Societies Union Ltd., reported in (2014) 50 Taxmann.com 46 on identical issue observed and held as under: “19. We have heard the rival submission and perused the material on record. The grant of Rs. 10,000 each of the 50 milk producing co-operative societies was given by the assessee-society for the purpose of constructing their own building for milk collection and testing. The payment was permitte…

Karnataka State Co-Operative Apex Bank Limited, Bangalore vs. Assistant Commissioner of Income Tax Circle-5(2)(1), Bangalore

Accordingly, Ground No.3 raised by revenue for assessment years 2011-12 stands dismissed

ITA 2082/BANG/2017[2013-14]Status: DisposedITAT Bangalore08 Apr 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Ms. Neera Malhotra, CIT(DR)(ITAT)For Respondent: Shri. S. Ramasubramanyan, CA
Section 147

…aced reliance on orders passed by the Ld.AO. We have perused submissions advanced by both sides in light of records placed before us. Coordinate bench of this Tribunal in case of ACIT vs Shimoga District Milk Producers Societies Union Ltd., reported in (2014) 50 Taxmann.com 46 on identical issue observed and held as under: “19. We have heard the rival submission and perused the material on record. The grant of Rs. 10,000 each of the 50 milk producing co-operative societies was given by the assessee-society for the purpose of constructing their own building for milk collection and testing. The payment was permitte…

ACIT v. Shimoga District Milk Producers Societies Union Ltd. (50 Taxmann.com 46) — Cited in 5 Judgments | BharatTax