CIT v. Manjara Shetkari SSK Ltd.

301 ITR 191High Court2008#2283 most cited

What is CIT v. Manjara Shetkari SSK Ltd. authority for?

A cooperative society's payments of differential or excess price for produce to its members are not subject to disallowance under Section 40A(2)(b) of the Income-tax Act. Such payments cannot be disallowed as mere appropriation of profits without examining the specific facts and any authorising resolutions.

50

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2024.

Also referred to as

CIT v. Manjara Shetkari SSK Ltd. · 301 ITR 191 · Section 40A(2)(b) · cooperative society payments · disallowance of expenditure · excess price to members · appropriation of profits · payments by cooperative society to members · sugarcane price differential · applicability of Section 40A(2)(b) · business deduction for cooperative societies

Judgments citing CIT v. Manjara Shetkari SSK Ltd.

ACIT, Kolhapur vs. Shri Dudhaganga Vedganga Sahakari Sakhar Karkhana Ltd, Kolhapur

In the result, all the appeals are fully/partly allowed for

ITA 1117/PUN/2012[2008-09]Status: DisposedITAT Pune14 Mar 2019AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

ACIT, Kolhapur vs. Shri Chhatrapati Shahu Sahakari Sakhar Karkhana Ltd, Kolhapur

In the result, all the appeals are fully/partly allowed for

ITA 1115/PUN/2012[2008-09]Status: DisposedITAT Pune14 Mar 2019AY 2008-09

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

ACIT, Kolhapur vs. Shri Chhatrapati Shahu Sahakari Sakhar Karkhana Ltd, Kolhapur

In the result, all the appeals are fully/partly allowed for

ITA 1114/PUN/2012[2007-08]Status: DisposedITAT Pune14 Mar 2019AY 2007-08

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Dr. Baburao Bapuji Tanpure Sah. Sakhar Karkhana Ltd., Ahmednagar vs. ACIT(OSD), Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 680/PUN/2011[1999-00]Status: DisposedITAT Pune14 Mar 2019AY 1999-00

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Pd. Dr. Vithalrao Vikhe Patil Sah. Sakhar Karkhana Ltd., Ahmednagar vs. ACIT (OSD), Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 583/PUN/2011[1999-00]Status: DisposedITAT Pune14 Mar 2019AY 1999-00

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

ACIT, Cir.-3, Nanded vs. Terna Sah. Sakhar Karkhana Ltd., Osmanabad

In the result, all the appeals are fully/partly allowed for

ITA 575/PUN/2011[1999-00]Status: DisposedITAT Pune14 Mar 2019AY 1999-00

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

ACIT, Cir.1, Aurangabad vs. Purna Sah. Sakhar Karkhana Ltd., Hingoli

In the result, all the appeals are fully/partly allowed for

ITA 573/PUN/2011[1998-99]Status: DisposedITAT Pune14 Mar 2019AY 1998-99

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Jt.CIT, Cir. (OSD) Cir.-1, Nashik, Dhule vs. Kadwa Sahakari Sakhar Karkhana, Nashik

In the result, all the appeals are fully/partly allowed for

ITA 553/PUN/2011[2002-03]Status: DisposedITAT Pune14 Mar 2019AY 2002-03

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Kadwa Ssk Ltd., Nashik vs. Asstt.CIT, Cir.-1, Nashik

In the result, all the appeals are fully/partly allowed for

ITA 548/PUN/2011[2002-03]Status: DisposedITAT Pune14 Mar 2019AY 2002-03

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Shirpur Shetkari Sahakari Sakhar Karkhana Ltd., Dahiwad vs. Jt.CIT, Spl.Range-1, Nashik

In the result, all the appeals are fully/partly allowed for

ITA 349/PUN/2011[1997-98]Status: DisposedITAT Pune14 Mar 2019AY 1997-98

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Ghodganga Sahakari Sakhar Karkhana Ltd., Nhavare vs. ITO, Range-2, Pune

In the result, all the appeals are fully/partly allowed for

ITA 265/PUN/2011[1998-99]Status: DisposedITAT Pune14 Mar 2019AY 1998-99

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Purna Ssk Ltd., Basmatnagar vs. Assessing Officer, Spl.Range-2, Aurangabad

In the result, all the appeals are fully/partly allowed for

ITA 262/PUN/2011[1998-99]Status: DisposedITAT Pune14 Mar 2019AY 1998-99

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Shri Dnyaneshwar S.S.K. Ltd, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 183/PUN/2011[1994-95]Status: DisposedITAT Pune14 Mar 2019AY 1994-95

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Shri Dnyaneshwar S.S.K. Ltd, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 182/PUN/2011[1999-00]Status: DisposedITAT Pune14 Mar 2019AY 1999-00

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Shri Dnyaneshwar S.S.K. Ltd, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 181/PUN/2011[2000-01]Status: DisposedITAT Pune14 Mar 2019AY 2000-01

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Shri Dnyaneshwar S.S.K. Ltd, Ahmednagar vs. DCIT Ahmednagar Circle, Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 180/PUN/2011[2001-02]Status: DisposedITAT Pune14 Mar 2019AY 2001-02

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Kopargaon Ssk Ltd., Ahmednagar vs. Dy. Comm. of Income-Tax, Ahmednagar

In the result, all the appeals are fully/partly allowed for

ITA 1645/PUN/2011[1998-99]Status: DisposedITAT Pune14 Mar 2019AY 1998-99

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Sidheshwar Sahakari Sakhar Karkhana Ltd., Aurangabad vs. Dy. Comm. of Income-Tax, Aurangabad

In the result, all the appeals are fully/partly allowed for

ITA 1493/PUN/2011[1993-94]Status: DisposedITAT Pune14 Mar 2019AY 1993-94

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Loknete Balasaheb Desai Ssk Ltd., Satara vs. Asst. Comm. of Income-Tax, Satara

In the result, all the appeals are fully/partly allowed for

ITA 1422/PUN/2011[2000-01]Status: DisposedITAT Pune14 Mar 2019AY 2000-01

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…

Loknete Balasaheb Desai Ssk Ltd., Satara vs. Asst. Commissioner of Income-Tax, Satara

In the result, all the appeals are fully/partly allowed for

ITA 1421/PUN/2011[1998-99]Status: DisposedITAT Pune14 Mar 2019AY 1998-99

Bench: Shri R.S. Syal & Shri Partha Sarathi Chaudhury

…suing directions for payment of Khodki charges only on the basis of proposal sent by the respective assessees. The ld. CIT(A) deleted the addition by relying on the judgment of Hon’ble Bombay High Court in CIT Vs. Manjara Shetkari SSK Ltd. and others (2008) 301 ITR 191 (Bom.), against which the Revenue has come up in appeal before the Tribunal. 23. We have heard both the sides and gone through the relevant material on record. It is seen that Khodki charges were incurred as per the directions of the Director of Sugar to compensate for the farmers’ loss for unevenly cutting of cane sugar at the time of harvest…