Addl. CIT v. Ryots Agricultural Produce Co-operative Marketing Society Ltd.

115 ITR 709High Court1978#18762 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 348,631 Indian tax judgments — from 2015 to 2026.

Sections most often in play

Section 80P Section 80P(2)(a)(i)Section 80P(2)(d)Section 80P(4)

Judgments citing Addl. CIT v. Ryots Agricultural Produce Co-operative Marketing Society Ltd.

Sewa Sahakari Samiti Sirri, Balod vs. Income Tax Officer, Ward-1(3), Bhilai

In the result, the appeal of the assessee is allowed

ITA 109/RPR/2026[2016-17]Status: DisposedITAT Raipur27 Feb 2026AY 2016-17

Bench: Shri Partha Sarathi Chaudhuryआयकर अपील सं./Ita No.109/Rpr/2026 िनधा"रण वष" /Assessment Year: 2016-17 Sewa Sahkari Samiti Sirri, Village & Post:Sirri, Tehsil Gunderdehi, District Balod, Chhattsigarh, 491221 Pan: Aagas8961H .......अपीलाथ" / Appellant बनाम / V/S.

For Appellant: Mr. Vinit Kumar Jain, CAFor Respondent: None (Petition filed)

Section 80PSection 80P(2)Section 80P(2)(a)

…ssessee is engaged in marketing of agricultural produce and what is "marketing" has been considered by the Division Bench of this court in the case of assessee only, reported in Addl. CIT v. Ryots Agricultural Produce Co-operative Marketing Society Ltd. [1978]115 ITR 709 (Kar.) Venkataramaiah J., as he then was, while considering the expression "marketing" has held as hereunder (headnote): "The expression 'marketing' appearing in clause (c) of section 81 (i) (now section 80P) of the Income-tax Act, 1961, is of wide import and generally means "the performance of all business activities involved in the flow of good…

ACIT, Circle - 2, Gorakhpur vs. M/S Seorahi Cooparetive Cane Development Union Ltd., Seorahi

In the result, appeal filed by Revenue in ITA No

ITA 144/VNS/2019[2013-2014]Status: DisposedITAT Varanasi09 Jun 2022AY 2013-2014

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 The Asst. Commissioner Of M/S. Seorahi Cooperative Cane Income Tax, V. Development Union Ltd. Circle-2, Seorahi, Gorakhpur, U.P. Kushinagar, U.P. Pan:Aabas8968D (Appellant) (Respondent)

For Appellant: None, written submissions filed by the assesseeFor Respondent: Shri Ramendra Kumar Vishwakarma, CIT DR

Section 142(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 80P(2)(a)

…cluded that the assessee is not engaged in marketing of agricultural produce grown by its members. The AO relied on judgment and order of Hon’ble Karnataka High Court in the case of Addl. CIT v. Ryots Agricultural Produce Co-operative Marketing Limited (1978) 115 ITR 709(Kar.) . The AO observed that marketing is an expression of wide import and generally means the performance of all business activities involved in flow of goods and services from the point of initial agricultural production until they are in hands of ultimate consumers. The marketing function involves exchange function such as buying and selling ,…

Income Tax Officer, Ward-1(2), Hubli-Dharwad vs. M/S the Annigeri Agricultural Produce Co-Oprative Sale and Processing Society Ltd, Hubli-Dharwad

In the result, the appeal filed by the revenue is dismissed

ITA 2803/BANG/2017[2014-15]Status: DisposedITAT Bangalore23 Mar 2018AY 2014-15

Bench: Shri Arun Kumar Garodiaassessment Year :2014-15

For Appellant: Shri L.V. Bhaskar Reddy, Addl. CIT (DR)For Respondent: Shri E.S. Kiresur, Advocate

Section 80P(2)(a)Section 80P(2)(iii)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC-C” BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER Assessment Year :2014-15 M/s. The Annigeri Agricultural Produce Co-operative Sale & Processing Society Ltd., The Income-tax Officer, CTS-42, Gadag Navalgund Road, Ward – 1 (2), Vs. Annigeri, Navalgund, Hubballi. Dharwad – 582 201. PAN: AACAT2053R APPELLANT RESPONDENT Appellant by : Shri L.V. Bhaskar Reddy, Addl. CIT (DR) Respondent by : Shri E.S. Kiresur, Advocate Date of hearing : 20.03.2018 Date of Pronouncement : 23.03.2018 O R D E R Per Shri A.K. Garodia, Accountant Member This appeal is filed…

M/S Tibetan Rabgayling Primary Agricultural Credit Co-Operative Society Ltd., Hunsur vs. ITO, Mysore

In the result, appeal of the assessee is partly allowed”

ITA 1598/BANG/2014[2010-11]Status: DisposedITAT Bangalore04 Sept 2015AY 2010-11

Bench: Smt Asha Vijayaraghavan & Shri Abraham P George

For Appellant: Shri Suresh Muthukrishnan, CAFor Respondent: Shri Praveen Karanth, JCIT

Section 80P(2)Section 80P(2)(a)Section 80P(2)(i)

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE ‘A’ BENCH, BANGALORE BEFORE SMT ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER ITA No.1598(BNG)/2014 (Assessment year : 2010-11) M/s Tibetan Rabgayling Primary Agricultural Credit Co-Operative Society Ltd., Gurupura Village & Post, Hunsur Taluk PAN No.AAAAT3617P Appellant Vs The Income-tax Officer, Ward-1(3), Mysore Respondent And ITA No.1596(BNG)/2014 (Assessment year : 2010-11) The Income-tax Officer, Ward-1(3), Mysore Appellant Vs M/s Tibetan Rabgayling Co-OP. Society Ltd., Gurupura Village & Post, Hunsur Taluk. PAN No.AAA…