CIT v. Krishna Sahakari Sakhar Karkhana Limited
27 Taxmann.com 162Supreme Court of India2012#315 most cited
What is CIT v. Krishna Sahakari Sakhar Karkhana Limited authority for?
The Supreme Court restores the matter for ascertaining whether the difference between the fair market price and concessional price of sugar supplied by a cooperative sugar factory to its members should be added to its total income, considering relevant factors like state cooperative society directions.
263
judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2025.
Also referred to as
CIT v. Krishna Sahakari Sakhar Karkhana Limited · Krishna Sahakari Sakhar Karkhana · Section 143(3) · Section 250 · Maharashtra Cooperative Societies Rules 79(A) · cooperative sugar factory · concessional sugar price · fair market price difference · total income · member cane-growers · matter restored
Also reported as
254 CTR 638