CIT v. Tasgaon SSK Ltd.

412 ITR 420Supreme Court of India2019#1272 most cited

What is CIT v. Tasgaon SSK Ltd. authority for?

The additional price paid by a sugar cooperative society to sugarcane growers, exceeding the Statutory Minimum Price (SMP) as per Clause 5A of the Sugarcane Control Order, 1966, is a mandatory liability and an allowable business expense for the cooperative.

90

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2024.

Also referred to as

CIT v. Tasgaon SSK Ltd. · Tasgaon SSK Ltd. v. CIT · section 254 · section 25 · section 143(3) · sugarcane additional price · excess payment to growers · Statutory Minimum Price · Sugarcane Control Order 1966 Clause 5A · sugar cooperative society · allowable business expense · mandatory liability

Issues it is cited on

section 254section 25section 143(3)nfacbusiness

Judgments citing CIT v. Tasgaon SSK Ltd.

KRANTIAGRANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LTD,KUNDAL vs. ACIT, SANGLI

In the result, appeal of the assessee is partly allowed

ITA 78/PUN/2024[2007-08]Status: DisposedITAT Pune16 May 2024AY 2007-08

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

Section 143(3)Section 250Section 9

…epresentative(ld.AR) for the Assessee submitted as under : “These appeals arise from the CIT(A)'s orders which are pursuant to Hon'ble ITAT's set aside of assessments to the AO to determine [following directions of Hon'ble Supreme Court in CIT v. Tasgaon TSSK 412 ITR 420)] as to what quantum of price which was paid in excess of the minimum cane price was chargeable as income of the Co-op Sugar Mill? For all the years, the AO has taken 50% of the price paid in excess of SMP/FRP as profits on the basis of "Bhargava formula" i.e. Additional Price under clause 5A of the Sugarcane Control Order [which was valid till…

KRANTIAGANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LIMITED,KUNDAL vs. ACIT, SANGLI

In the result, appeal of the assessee is partly allowed

ITA 68/PUN/2024[2009-10]Status: DisposedITAT Pune16 May 2024AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

Section 143(3)Section 250Section 9

…epresentative(ld.AR) for the Assessee submitted as under : “These appeals arise from the CIT(A)'s orders which are pursuant to Hon'ble ITAT's set aside of assessments to the AO to determine [following directions of Hon'ble Supreme Court in CIT v. Tasgaon TSSK 412 ITR 420)] as to what quantum of price which was paid in excess of the minimum cane price was chargeable as income of the Co-op Sugar Mill? For all the years, the AO has taken 50% of the price paid in excess of SMP/FRP as profits on the basis of "Bhargava formula" i.e. Additional Price under clause 5A of the Sugarcane Control Order [which was valid till…

KRANTIAGANI DR G D BAPU LAD SAHAKARI SAKHAR KARKHANA LIMITED,KUNDAL vs. ACIT, SANGALI

In the result, appeal of the assessee is partly allowed

ITA 67/PUN/2024[2008-09]Status: DisposedITAT Pune16 May 2024AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

Section 143(3)Section 250Section 9

…epresentative(ld.AR) for the Assessee submitted as under : “These appeals arise from the CIT(A)'s orders which are pursuant to Hon'ble ITAT's set aside of assessments to the AO to determine [following directions of Hon'ble Supreme Court in CIT v. Tasgaon TSSK 412 ITR 420)] as to what quantum of price which was paid in excess of the minimum cane price was chargeable as income of the Co-op Sugar Mill? For all the years, the AO has taken 50% of the price paid in excess of SMP/FRP as profits on the basis of "Bhargava formula" i.e. Additional Price under clause 5A of the Sugarcane Control Order [which was valid till…

LOKNETE SUNDERRRAOJI SOLANKE SSK LTD.,BEED vs. ACIT CIRCLE, JALNA, JALNA

In the result, Ground Number 1 and 2 of the Assessee are allowed for Statistical purpose

ITA 1275/PUN/2023[AY 2010-11]Status: DisposedITAT Pune31 Jan 2024

Bench: Shri Satbeer Singh Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.1275/Pun/2023 िनधा"रण वष" / Assessment Year : 2010-11 Loknete Sunderraoji Solanke The Acit, Ssk Ltd., V Circle Jalna. A/P.Sundarnagar, S Telgaon, Tal.Dharur, Dist.Beed. Pan: Aaabm0171G Appellant/ Assessee Respondent /Revenue Assessee By Shri Hanmant D Dhavle – Ar Revenue By Shri Keyur Patel – Cit-Dr Date Of Hearing 12/01/2024 Date Of Pronouncement 31/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Delhi Dated 16.11.2023 Emanating From The Assessment Order Under Section 143(3) R.W.S 254 R.W.S 144B Of The Income Tax Act, 1961 Dated 29.09.2021. The Grounds Of Appeal Raised By The Assessee Are As Under : Loknete Sunderraoji Solanke Ssk Ltd. [A]

Section 143(3)Section 40A(2)

…e season, meaning by it is the Price which is as per Clause 5A of the Sugar Cane Control Order 1966. The Price fixed under sub clause 5A has a component of Profit embedded in it. 10. The Hon’ble Supreme Court in the case of CIT Vs. Tasgaon Taluka S.S.K Ltd., 412 ITR 420(SC) had held as under: Quote, “9.4 At this stage, it is required to be noted that Clause 5A was inserted in the year 1974 on the basis of the recommendations made by the Bhargava Commission. As observed by this Court in the case of Maharashtra Rajya Sahkari Sakkar Karkhana Sangh Ltd.(supra), the Bhargava Commission had recommended payment of addi…

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 104/SRT/2023[2014-15]Status: DisposedITAT Surat31 Oct 2023AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

…lk Producers Union Ltd. (supra), thus the decision of Hon’ble Gujarat High Court stand approved by the Hon’ble Apex Court. 11. The ld. Senior Counsel for the assessee finally submits that the decision of Hon’ble Apex Court in CIT Vs Tasgaon Taluka S.S.K. Ltd. 412 ITR 420 is not applicable in all these appeals. In the said case, the issue before the Hon’ble Court was whether sugarcane price paid Shree Narmada Khan Udyog Sahkari Mandali Ltd. Vs ITO to the sugarcane growers by sugar cooperative society more than SMP determined under clause-3 and 5A of Sugarcane Control Order, 1966 can be said to be sharing of profit…

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 103/SRT/2023[2013-14]Status: DisposedITAT Surat31 Oct 2023AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

…lk Producers Union Ltd. (supra), thus the decision of Hon’ble Gujarat High Court stand approved by the Hon’ble Apex Court. 11. The ld. Senior Counsel for the assessee finally submits that the decision of Hon’ble Apex Court in CIT Vs Tasgaon Taluka S.S.K. Ltd. 412 ITR 420 is not applicable in all these appeals. In the said case, the issue before the Hon’ble Court was whether sugarcane price paid Shree Narmada Khan Udyog Sahkari Mandali Ltd. Vs ITO to the sugarcane growers by sugar cooperative society more than SMP determined under clause-3 and 5A of Sugarcane Control Order, 1966 can be said to be sharing of profit…

SHREE NARMADA KHAND UDYOG SAHKARI MANDALI LTD.,NARMADA vs. INCOME TAX OFFICER, WARD - 2(1), BHARUCH

In the result, the grounds of appeal raised by the assesse are allowed

ITA 102/SRT/2023[2012-13]Status: DisposedITAT Surat31 Oct 2023AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 234ASection 254(1)Section 271(1)(c)Section 28Section 37Section 37(1)

…lk Producers Union Ltd. (supra), thus the decision of Hon’ble Gujarat High Court stand approved by the Hon’ble Apex Court. 11. The ld. Senior Counsel for the assessee finally submits that the decision of Hon’ble Apex Court in CIT Vs Tasgaon Taluka S.S.K. Ltd. 412 ITR 420 is not applicable in all these appeals. In the said case, the issue before the Hon’ble Court was whether sugarcane price paid Shree Narmada Khan Udyog Sahkari Mandali Ltd. Vs ITO to the sugarcane growers by sugar cooperative society more than SMP determined under clause-3 and 5A of Sugarcane Control Order, 1966 can be said to be sharing of profit…

RAJARAMBAPU PATIL SSK LTD, ,SANGLI vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE - 2,, SANGLI

In the result, appeal of the assessee is allowed for statistical purpose

ITA 1867/PUN/2017[2012-13]Status: DisposedITAT Pune22 Apr 2022AY 2012-13

Bench: Shri Partha Sarathi Chaudhury, Jm & Dr. Dipak P. Ripote, Am आयकरअपीलसं. / Ita No.1867/Pun/2017 िनधा"रणवष" / Assessment Year : 2012-13 Rajarambapu Patil Ssk Ltd, The Assistant Commissioner Of Sakharale, Islampur, Vs Income Tax, Circle-2, Sangli. Dist. Sangli – 415 414. Pan: Aaaar 0790 D Appellant/ Revenue Respondent/ Assessee Assessee By Shri Prasanna L Joshi – Ar Revenue By Shri Deepak Garg - Dr Date Of Hearing 07/03/2022 Date Of Pronouncement 22/04/2022 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of Ld.Commissioner Of Income Tax(Appeals)-2, Kolhapur Dated 16.05.2017For The Assessment Year 2012-13. The Assessee Raised The Following Grounds Of Appeal: “1. Ld. Cit(A) Ought To Have Followed The Judgement Of Itat, Mumbai Dated 16/5/1968 In Pravara Ssk In Ita No. 10939-42 Upheld By Hon’Ble Supreme Court, 94 Itr 321, Which Was Accepted By It Dept, For Over 3 Decades & As Held By Supreme Court In Radhasoami Satsang, 193 Itr 321, It Would Not Be Appropriate To Allow The Position To Be Changed In A Subsequent Year, As Re- Confirmed By Hon’Ble Supreme Court In Municipal Corp. Of Thane V. Vidyut Metalics (2007) 8 Scc 688. 2. Ld. Cit(A) Ought To Have Held That It Is Government’S Policy To Encourage Co-Operatives & Appellant’S Business Which Is Run On Co- Operative Principles & Policy & Has Its Aims & Objects That Are

Section 9

…curement and it is absurd to pay the same farmer different cane prices merely because his cane is crushed at different mills. This issue is taken in ground Nos. 5 and 6 before ITAT. These facts were not before the Hon’ble Supreme Court in CIT v. Tasgaon TSSK, 412 ITR 420. So also this was ground No. 1.3 before CIT(a) but has remained to be dealt with by the CIT(A). 7 Hon’ble Supreme Court in CIT v. Tasgaon TSSK, 412 ITR 420, referred to its judgment in 1995 Suppl. 3 SCC 475. It is submitted that their Lordships ought to have considered – a) Para 1 of the said judgment, viz. These are two sets of appeals filed b…

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 84/SRT/2020[2014-15]Status: DisposedITAT Surat18 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. DCIT, CIRCLE-2(3), SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 83/SRT/2020[2013-14]Status: DisposedITAT Surat18 Jan 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

SHREE MAHUVA PRADESH SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 82/SRT/2020[2012-13]Status: DisposedITAT Surat18 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 106/SRT/2020[2014-15]Status: DisposedITAT Surat18 Jan 2022AY 2014-15

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 105/SRT/2020[2013-14]Status: DisposedITAT Surat18 Jan 2022AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

ITO, WARD-1, BARDOLI vs. SHREE MAHUVA PRADESH SAHAKARI KHAND UDHYOG MANDLI LTD, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 104/SRT/2020[2012-13]Status: DisposedITAT Surat18 Jan 2022AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…cessor followed the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka 7 ITA Nos. 82-84 & 104-106/SRT/2020 (A.Ys. 12-13 to 14-15) Shree Mahuva Pradesh Sahakari Khand Udyog Mandli Ltd. S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC). In Shree Khedut Sahakari Khand Udyog Mandi Ltd. Vs. ITO, our predecessor passed the following order which is reproduced below:- 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the asses…

SHREE SAYAN VIBHAG SAHAKARI KHAND UDHYOG MANDLI LTD,SURAT vs. DCIT, CIRCLE-2(2), SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 74/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 74, 69 & 75/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Sayan Vibhag Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(2), At & P.O. Sayan, Tal.Olpad, Aaykar Bhavan, Majura Dist. Surat-394 130 Gate, Surat-395001 PAN : AAAAS 4058F Vs Shree Sayan Vibhag The Deputy Commissioner of Sahakari Khand Udyog income Tax, Circle-2(2), Mandi Ltd., Aaykar Bhavan, Majura Gate, At & P.O. Sayan, Surat-395001 Tal.Olpad, Dist. Sura…

SHREE MADHI VIBHAG KHAND UDYOG SAHAKARI MANDLI LTD.,,DIST. SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 73/SRT/2020[2013-14]Status: DisposedITAT Surat23 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…as noted above. We find that on identical issue and on similar set of fact, the co-ordinate Bench of this Tribunal by considering the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC) in Shree Khedut Sahakarai Khand Udyog Mandli Ltd. Vs. ITO (supra) passed the following order; 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the assesses is no more res integra in view…

SHREE MADHI VIBHAG SAHAKARI KHAND UDYOG MANDLI LTD,BARDOLI vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 72/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…as noted above. We find that on identical issue and on similar set of fact, the co-ordinate Bench of this Tribunal by considering the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC) in Shree Khedut Sahakarai Khand Udyog Mandli Ltd. Vs. ITO (supra) passed the following order; 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the assesses is no more res integra in view…

DCIT, CIRCLE-2(2), SURAT vs. SHREE SAYAN VIBHAG SAHAKARI KHAND UDHYOG MANDLI LTD, SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 69/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 74, 69 & 75/SRT/2020 (AYs 2012-13 & 2013-14) (Hearing in Virtual Court) Shree Sayan Vibhag Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(2), At & P.O. Sayan, Tal.Olpad, Aaykar Bhavan, Majura Dist. Surat-394 130 Gate, Surat-395001 PAN : AAAAS 4058F Vs Shree Sayan Vibhag The Deputy Commissioner of Sahakari Khand Udyog income Tax, Circle-2(2), Mandi Ltd., Aaykar Bhavan, Majura Gate, At & P.O. Sayan, Surat-395001 Tal.Olpad, Dist. Sura…

DCIT., CIRCLE-2(3), SURAT vs. SHREE MADHI VIBHAG KHAND UDYOG SAHAKARI MANDLI LTD.,, DIST. SURAT

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 68/SRT/2020[2012-13]Status: DisposedITAT Surat23 Dec 2021AY 2012-13

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…as noted above. We find that on identical issue and on similar set of fact, the co-ordinate Bench of this Tribunal by considering the decision of Hon'ble Supreme Court in the case of CIT vs. Tasgaon Taluka S.S.K. Ltd., (2019) 103 taxmann.com 57/262 Taxman 176/412 ITR 420 (SC) in Shree Khedut Sahakarai Khand Udyog Mandli Ltd. Vs. ITO (supra) passed the following order; 8.We have heard both the sides and gone through the relevant material on record. It is an agreed position between the rival parties that the issue of payment of excessive price on purchase of sugarcane by the assesses is no more res integra in view…

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD,SURAT vs. ITO, WARD-1, BARDOLI

In the result, appeal of assessee is allowed for statistical purposes in above terms

ITA 59/SRT/2020[2013-14]Status: DisposedITAT Surat23 Dec 2021AY 2013-14

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(3)Section 254(1)Section 37(1)Section 9

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA Nos. 96 & 59/SRT/2020 (AYs 2011-12& 2013-14) (Hearing in Virtual Court) Shree Khedut Sahakari The Deputy Commissioner Khand Udyog Mandi Ltd., of income Tax, Circle-2(3), At & P.O. Babnen, Aaykar Bhavan, Majura Tal.Bardoli, Dist. Surat-394 Gate, Surat-395001 602 PAN : AAAAS 4554 N Vs Income Tax Officer Ward-1, Bardoli, 2nd Floor, BSNL Building, Opp. Jalaram Temple, Station Road, Bardoli-394601 appellant / Assessee Respondent /Revenue Assessee by Shri Mitish S.Modi,C.A R…

Showing 1–20 of 90 · Page 1 of 5