CIT v. Salem District Printers Service Industrial Co-operative Society Ltd.

290 ITR 371High Court2007#24261 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 362,162 Indian tax judgments — from 2017 to 2022.

Judgments citing CIT v. Salem District Printers Service Industrial Co-operative Society Ltd.

ITO, Ward-2, Cuddalore vs. Nlc Indcoserve, Neyveli

ITA 934/CHNY/2020[2016-17]Status: DisposedITAT Chennai08 Jun 2022AY 2016-17

Bench: Shri Mahavir Singhand Shri Girish Agrawal

For Appellant: Shri. AR V Sreenivasan, Addl. CITFor Respondent: None

Section 143(3)Section 80P(2)(a)

…ded it to the taxable income. Aggrieved, the assessee filed an appeal before the CIT(A). 3. The CIT(A) following the decisions of the Hon’ble High Court of Madras in the case of CIT Vs Salem District Printers Service Industrial Co-operative Society Ltd [2007] 290 ITR 371 and the Hon’ble High Court of Kerala in the case of CIT vs Palghat Food Corporation of India, Labour Contract Co-operative Society Ltd [2003] 266 ITR 315 held that the voting rights in elections have not been conferred on the NLC or its nominated persons as per Rule 22 of bye-laws of the assessee’s society, hence, the provisions of section 80P(2)…

ITO Ward 2, Cuddalore vs. Nlc Indcoserve, Neyveli

ITA 2539/CHNY/2017[2010-11]Status: DisposedITAT Chennai18 Jun 2018AY 2010-11

Bench: Shri N.R.S. Ganesan & Shri Abraham P. George] आयकर अपील सं./I.T.A. No. 2539/Chny/2017 "नधा"रण वष" /Assessment Year : 2010-2011. Income Tax Officer, Vs. M/S. Nlc Indcoserve, Ward 2, Old M.M.C. Complex, Cuddalore, Opp. To Thermal Power Station, Neyveli 607 807. Neyveli 607 801. Cuddalore Division.

For Appellant: Shri. Sanath Kumar Raha, JCITFor Respondent: Shri. R. Vijayaraghavan, Adv

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

…ominated members in the board, amendment in bye –laws, the actual operation of the society etc , applied the ratios of the Hon’ble High Courts of Madras & Kerala in the cases of CIT Vs Salem District Printers Service Industrial Co-operative Society Ltd [2007] 290 ITR 371 (Mad)and CIT vs Palghat Food Corporation of India, Labour Contract Co-operative Society Ltd [2003] 266 ITR 315 (Ker) and allowed the appeal. Hence, he pleaded that the revenue’s appeal may be dismissed. 6. We have heard the rival submissions. The relevant portion of the order of the CIT(A) is extracted as under : “ 7.11 The Hon'ble High Court o…

ITO, Cuddalore vs. Nlc Indcoserve, Cuddalore

ITA 979/CHNY/2016[2012-13]Status: DisposedITAT Chennai18 Aug 2017AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

For Respondent: Shri Vikram Vijayaraghavan, Advocate

Section 80PSection 80P(2)(a)

…eved, the assessee filed an appeal before the CIT(A). :-3-: I.T.A. N0. 979/Mds/2016 3. The CIT(A) following the decisions of the Hon’ble High Court of Madras in the case of CIT Vs Salem District Printers Service Industrial Co-operative Society Ltd [2007] 290 ITR 371 and the Hon’ble High Court of Kerala in the case of CIT vs Palghat Food Corporation of India, Labour Contract Co- operative Society Ltd [2003] 266 ITR 315 held that the voting rights in elections have not been conferred on the NLC or its nominated persons as per Rule 22 of bye-laws of the assessee’s society, hence, the provisions of section 80P…