CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd.

174 ITR 475High Court1998#5987 most cited

What is CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. authority for?

Contributions made by a co-operative society to an education fund for the benefit of employees' children, under the provisions of a Co-operative Societies Act, are deductible as expenditure.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also referred to as

CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. · 174 ITR 475 · co-operative society · education fund · employees' children · deductible expenditure · Karnataka Co-operative Societies Act

Judgments citing CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd.

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2281/CHNY/2019[2016-17]Status: DisposedITAT Chennai05 Aug 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2280/CHNY/2019[2015-16]Status: DisposedITAT Chennai05 Aug 2022AY 2015-16

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2279/CHNY/2019[2014-15]Status: DisposedITAT Chennai05 Aug 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2278/CHNY/2019[2013-14]Status: DisposedITAT Chennai05 Aug 2022AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2277/CHNY/2019[2012-13]Status: DisposedITAT Chennai05 Aug 2022AY 2012-13

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2276/CHNY/2019[2011-12]Status: DisposedITAT Chennai05 Aug 2022AY 2011-12

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.V. & SONS EDIBLE OILS LTD.,,VIRUDHUNAGAR vs. DCIT, CENTRAL-1,, MADURAI

In the result, the appeals of the assessee in ITA Nos

ITA 2275/CHNY/2019[2010-11]Status: DisposedITAT Chennai05 Aug 2022AY 2010-11

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S. V.V.VANNIAPERUMAL & SONS,VIRUDHUNAGAR vs. PCIT-2, CHENNAI, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 1765/CHNY/2019[2009-10]Status: DisposedITAT Chennai05 Aug 2022AY 2009-10

Bench: Shri Mahavir Singhand Shri G. Manjunatha

For Appellant: Shri P. G. Sekar, C.A ""For Respondent: Dr. S. Palani Kumar,CIT
Section 143(3)

…-2281/Chny/2019 & employees is an allowable expenditure in the hands of the assessee company. This issue has been dealt with by the Hon’ble Karnataka High Court almost on the same facts in the case of CIT vs. Pandavapura Sahakara Sakkare Karkhane Ltd., [1998] 174 ITR 475 (Karn), wherein it is held that contribution by the co-operative society for the education fund under the provisions of Karnataka Co- operative Societies Act is held deductible as expenditure. Even Hon’ble Bombay High Court in the case of Krishna Sahakari Sakhar Karkhana Ltd., vs. CIT [1998] 229 ITR 577 held that contribution made by the assessee…

M/S SIDDAGANGA URBAN CO-OPERATIVE BANK LTD ,TUMKUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, TUMKUR

In the result, we do not find any merit in this appeal, the same fails and is hereby dismissed

ITA 93/BANG/2018[2012-13]Status: DisposedITAT Bangalore25 May 2022AY 2012-13
For Respondent: Shri S.V. Ravishankar
Section 143Section 37

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Assessment Year : 2012-13 M/s. Siddaganga Urban The Assistant Co-operative Bank Ltd., Commissioner of Income Near Rotary, Balabhavan, Tax, B H Road, Circle – 1, Tumkur. Tumkur. Vs. PAN: AABTS4943F APPELLANT RESPONDENT : Shri S.V. Ravishankar, Assessee by Advocate : Shri Priyadarshi Mishra, Addl. Revenue by CIT (DR) Date of Hearing : 24-03-2022 Date of Pronouncement : 25-05-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is filed by assessee against order dat…

M/S GOGGA GURUSANTHAIAH AND BROTHERS ,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3319/BANG/2018[2015-16]Status: DisposedITAT Bangalore28 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…-977-HC-MAD-IT) (i) FR Sabu P Thomas vs. UOI (2015-TIOL-514-HC-Kerala-IT) (j) A F Ferguson & Co vs. ACIT (2011- TIOL-604-ITAT-Mum) (k) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd 11 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. (1988)(174 ITR 475)(Kar) (l) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd (198 ITR 690 (Kar)) 7.6. Ld.Councel submitted that the amount retained by MC for contribution to SPV is not taxable in the hands of the assessee, as the same has been diverted at source by overriding title as per the orders of Hon’ble Supreme Court. He submitted that there is no principal a…

M/S GOGGA GURUSANTHAIAH AND BROTHERS ,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3318/BANG/2018[2014-15]Status: DisposedITAT Bangalore28 Jul 2021AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…-977-HC-MAD-IT) (i) FR Sabu P Thomas vs. UOI (2015-TIOL-514-HC-Kerala-IT) (j) A F Ferguson & Co vs. ACIT (2011- TIOL-604-ITAT-Mum) (k) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd 11 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. (1988)(174 ITR 475)(Kar) (l) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd (198 ITR 690 (Kar)) 7.6. Ld.Councel submitted that the amount retained by MC for contribution to SPV is not taxable in the hands of the assessee, as the same has been diverted at source by overriding title as per the orders of Hon’ble Supreme Court. He submitted that there is no principal a…

M/S GOGGA GURUSANTHAIAH AND BROTHERS ,HOSPET vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, the appeals filed by the assessee are partly allowed as indicated above

ITA 3317/BANG/2018[2013-14]Status: DisposedITAT Bangalore28 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Sivaprasad Reddy, AdvocateFor Respondent: Sri.Pradeep Kumar, CIT-DR
Section 37

…-977-HC-MAD-IT) (i) FR Sabu P Thomas vs. UOI (2015-TIOL-514-HC-Kerala-IT) (j) A F Ferguson & Co vs. ACIT (2011- TIOL-604-ITAT-Mum) (k) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd 11 ITA Nos.3317-3319/Bang/2018. M/s.Gogga Gurusanthaiah and Brothers. (1988)(174 ITR 475)(Kar) (l) CIT vs. PandavapuraSahakaraSakkareKarkhane Ltd (198 ITR 690 (Kar)) 7.6. Ld.Councel submitted that the amount retained by MC for contribution to SPV is not taxable in the hands of the assessee, as the same has been diverted at source by overriding title as per the orders of Hon’ble Supreme Court. He submitted that there is no principal a…

SRI. B. RUDRAGOUDA,BELLARY vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 315/BANG/2020[2016-17]Status: DisposedITAT Bangalore15 Apr 2021AY 2016-17

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…v. Dipesh Chandak [2007] 10 TTJ (Pat) 366 (2) CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC) (3) CIT v. United Breweries Ltd. [2010] 321 ITR 547 (Karn) ITA Nos.314 & 315/Bang/2020 Page 20 of 70 (4) CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. (1988) 174 ITR 475 (Kar) approved by Supreme Court in 400 ITR 1 (SC). (5) CIT v. Nagarbail Salt Owners Co-op Society Ltd. [2017] 390 ITR 415 (Kar) (6) Pr. CIT v. Gyan Enterprises Pvt. LTd. in ITA No.940/2016 dt. 17.5.2018 (Delhi HC). Supreme Court dismissed the SLP by department in SLP No.17347/2019 dated 3.7.2019. (7) Moti Lal Chhadami Lal Jain v. CIT [1991] 190 I…

SRI. B. RUDRAGOUDA,BELLARY vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result, the appeal is allowed

ITA 314/BANG/2020[2015-16]Status: DisposedITAT Bangalore15 Apr 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri Chythanya K.K., AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 37Section 37(1)

…v. Dipesh Chandak [2007] 10 TTJ (Pat) 366 (2) CIT v. Sitaldas Tirathdas [1961] 41 ITR 367 (SC) (3) CIT v. United Breweries Ltd. [2010] 321 ITR 547 (Karn) ITA Nos.314 & 315/Bang/2020 Page 20 of 70 (4) CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. (1988) 174 ITR 475 (Kar) approved by Supreme Court in 400 ITR 1 (SC). (5) CIT v. Nagarbail Salt Owners Co-op Society Ltd. [2017] 390 ITR 415 (Kar) (6) Pr. CIT v. Gyan Enterprises Pvt. LTd. in ITA No.940/2016 dt. 17.5.2018 (Delhi HC). Supreme Court dismissed the SLP by department in SLP No.17347/2019 dated 3.7.2019. (7) Moti Lal Chhadami Lal Jain v. CIT [1991] 190 I…

M/S. VEERABHADRAPPA SANGAPPA & COMPANY,SANDUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY

In the result appeal filed by assessee stands partly allowed

ITA 1054/BANG/2019[2013-14]Status: DisposedITAT Bangalore08 Dec 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillaiassessment Year : 2013–14

For Appellant: Shri Chythanya K.K, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT
Section 145Section 28Section 5

…Gyan Enterprises Pvt. Ltd., SLP (CIVIL) Diary No(s). 17347/2019. vii. Pr.CIT vs Gyan Enterprises Pvt. Ltd., ITA 940/2016(DEL) dated 17/05/2018. viii. CIT vs United Breweries Ltd (2010) 321 ITR 4546 (KARN.). ix. CIT vs Pandavapura Sahakara karkhane Ltd. (1988) 174 ITR 475 (KARN). x. CIT vs Pandavapura Sahakara karkhane Ltd. (1992) 198 ITR 690 (KARN.) xi. Poddar Project Ltd vs. CIT (2012) 211 Taxmann 493 (CAL) xii. Invest Exports, Gmbh. vs ACIT in ITA No. 371/Vizag/2002 by Order dated 13/05/2010 B.5.1.1. Ld.Counsel, then submitted that, there is no principal and agent relationship between assessee and CEC/MC, and t…

M/S KANYAKAPARAMESHWARI CO-OPERATIVE BANK LIMITED ,MYSORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1), MYSORE

In the result, the assessee’s appeal for Assessment Year 2012-13 is partly allowed

ITA 1481/BANG/2018[2012-13]Status: DisposedITAT Bangalore28 Aug 2019AY 2012-13

Bench: Shri N. V. Vasudevan & Shri Jason P. Boazassessment Year : 2012-13 M/S. Kanyakaparameshwari Vs. The Assistant Commissioner Of Co-Operative Bank Limited, Income-Tax, K. R. Circle, Circle – 1[1], Mysuru – 570 001. Mysuru. Pan : Aacas 1220 M Appellant Respondent

For Appellant: Shri. V. Srinivasan, AdvocateFor Respondent: Shri. R. N. Siddappajji, Addl. CIT
Section 143(3)Section 194ASection 234BSection 40

…xclusively for the assessee’s business. In this regard, the learned AR submitted that the issue was covered in favour of the assessee by the decision of the Hon’ble Karnataka High Court in the case of CIT Vs. Pandarpura Sahakara Sakkare Kharkhane Ltd., (1998) 174 ITR 475 (KAR). 9.2 Per contra, the learned DR for Revenue supported the orders of the authorities below on this issue and placed reliance on the decision of the Co- ordinate Bench of this Tribunal in the case of Tumkur DCC Bank Ltd., in ITA No.1532 and 1533/Bang/2016 dated 31.01.2019. Page 14 of 16 9.3.1 We have considered the rival contentions and per…

TUMKUR DCC BANK LIMITED ,TUMKUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , TUMKUR

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2014-15 are dismissed and the appeal filed for AY

ITA 1/BANG/2019[2012-13]Status: DisposedITAT Bangalore12 Jul 2019AY 2012-13

Bench: Shri B.R Baskaran & Shri P.K Gadale

For Appellant: Shri S Ramasubramanian, C.AFor Respondent: Shri Smarak Swain, JCIT (DR)
Section 37(1)

…t the same is paid as per the requirement of Karnataka Co- operative Societies Act towards education fund. The assessee placed its reliance on the decision rendered by Hon’ble Karnataka High Court in the case of CIT vs. Pandavapura Sahakara Sakkare Kharkhane (174 ITR 475) in support its claim. However, the AO took the view that the contribution to Education Fund is only appropriation of profit and the same cannot be deducted while computing Total Income. He also held that the contribution so made is not wholly related to the business of the assessee and hence not allowable u/s 37(1) of the Act. By taking support…

THE PR. COMMISSIONER OF INCOME TAX (4) vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/172/2017HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…) 138-142 24 Smt. Savita Mohan Nagpal Vs. CIT [1985] 154 ITR 449 (Raj) 143-149 25 T.Jayachandran Vs. DCIT 263 CTR 629 (Mad) 150-158 26 CIT Vs. Madras Race Club [1996] 219 ITR 39 (Mad) 159-168 27 CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd 174 ITR 475 (Kar) 169-171 33 CIT Vs. Crawford Bayley & Co. 106 ITR 884 (Bom) 212-215 34 CIT Vs. Nariman B Bharucha & Sons 130 ITR 863 (Bom) 216-219 35 Jit and Pal X-Rays Pvt Ltd Vs. CIT 267 ITR 370 (All) 220-223 36 CIT Vs. Varanasi Nagar Vikas 275 ITR 140 (All) 224-226 38 Soma Trg Joint Venture Vs CIT 398 ITR 425 (J & K) 234-239 40 CIT…

PR. COMMISSIONER OF INCOME TAX vs. M/S CHAMUNDI WINERY AND DISTILLERY

ITA/467/2015HC Karnataka25 Sept 2018

Bench: S.SUJATHA,VINEET KOTHARI

Section 260

…) 138-142 24 Smt. Savita Mohan Nagpal Vs. CIT [1985] 154 ITR 449 (Raj) 143-149 25 T.Jayachandran Vs. DCIT 263 CTR 629 (Mad) 150-158 26 CIT Vs. Madras Race Club [1996] 219 ITR 39 (Mad) 159-168 27 CIT Vs. Pandavapura Sahakara Sakkare Kharkane Ltd 174 ITR 475 (Kar) 169-171 33 CIT Vs. Crawford Bayley & Co. 106 ITR 884 (Bom) 212-215 34 CIT Vs. Nariman B Bharucha & Sons 130 ITR 863 (Bom) 216-219 35 Jit and Pal X-Rays Pvt Ltd Vs. CIT 267 ITR 370 (All) 220-223 36 CIT Vs. Varanasi Nagar Vikas 275 ITR 140 (All) 224-226 38 Soma Trg Joint Venture Vs CIT 398 ITR 425 (J & K) 234-239 40 CIT…

CIT v. Pandavapura Sahakara Sakkare Karkhane Ltd. (174 ITR 475) — Cited in 19 Judgments | BharatTax