How many judgments cite CIT v. Krishna SSK?

102 judgments on BharatTax cite CIT v. Krishna SSK (211 Taxmann 109), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Krishna SSK come up under?

It is most often cited in judgments turning on Section 143(3), Section 250, Section 79(A), Section 254, Section 144, Section 271(1)(c).

CIT v. Krishna SSK

211 Taxmann 109Supreme Court of India2012#1074 most cited

What is CIT v. Krishna SSK authority for?

The Supreme Court in CIT v. Krishna SSK establishes principles for de novo assessment of co-operative sugar factories concerning the tax implications of sugar sales to members, acknowledging that such sales are regulated under Section 79(A) of the Maharashtra Co-operative Societies Act, 1960. These principles guide the computation of total income from these regulated transactions.

102

judgments rely on this decision, according to BharatTax’s citation analysis of 367,181 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Krishna SSK · Krishna SSK · co-operative sugar factory · sugar sales to members · Maharashtra Co-operative Societies Act Section 79(A) · de novo assessment · income computation · Section 143(3) · Section 40A(2)(a) · application of income

Also reported as

211 Taxmann.com 109

Sections most often in play

Section 143(3)Section 250 Section 79(A)Section 254 Section 144 Section 271(1)(c)Section 274 Section 40A(2)(a)

Issues it is cited on

section 79 section 155 application of income section 254 section 154 section 25 section 143(3)nfac section 143 total income section 14 document

Judgments citing CIT v. Krishna SSK

Sahakarmaharshi Bhausaheb Thorat Sah. Sakhar Karkhana Ltd., Ahmednagar vs. ACIT, A'Nagar Cir., Ahmednagar

In the result, all the appeals of assessee and Revenue are allowed as indicated above

ITA 1260/PUN/2011[2000-01]Status: DisposedITAT Pune01 May 2019AY 2000-01

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am

…आयकर अपीऱीय अधिकरण पुणे न्यायपीठ “ऐ” पुणे में IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुश्री सुषमा चावऱा, न्याययक सदस्य एवं श्री अयिऱ चतुवेदी, ऱेखा सदस्य के समक्ष BEFORE MS. SUSHMA CHOWLA, JM AND SHRI ANIL CHATURVEDI, AM Sr. ITA No. Name of appellant Name of the Respondent Assessment No. Year Siddheshwar Sahakari The Dy. Commissioner of 1 1992-93 1210/PUN/1997 Sakhar Karkhana Ltd., Income Tax, Spl. Range-2, Sillod, Dist. Aurangabad. Aurangabad The Asst. Commissioner Siddheshwar Sahakari 2 1628/PUN/2011 of Income Tax, Circle-1, Sakhar Karkhana Ltd., 1993-94 Aurangabad Sillod, Dist. Aurangabad.…

Sidheshwar Sah. Sakhar Karkhana Ltd., Aurangabad vs. DCIT, S.R.-2, Aurangabad

In the result, all the appeals of assessee and Revenue are allowed as indicated above

ITA 1210/PUN/1997[1992-93]Status: DisposedITAT Pune01 May 2019AY 1992-93

Bench: Ms. Sushma Chowla, Jm & Shri Anil Chaturvedi, Am