What is CIT v. Tasgaon Taluka S.S.K. Ltd. authority for?

The Supreme Court holds that the issue of payment of excessive price on purchase of sugarcane by assesses is no longer res integra. The court elaborately dealt with this issue.

How many judgments cite CIT v. Tasgaon Taluka S.S.K. Ltd.?

306 judgments on BharatTax cite CIT v. Tasgaon Taluka S.S.K. Ltd. (103 Taxmann.com 57), spanning 2019 to 2025.

Which sections of the Income Tax Act does CIT v. Tasgaon Taluka S.S.K. Ltd. come up under?

It is most often cited in judgments turning on Section 36(1)(xvii), Section 37(1), Section 155(19), Section 143(3), Section 40A(2), Section 142(1).

CIT v. Tasgaon Taluka S.S.K. Ltd. (103 Taxmann.com 57)

Madhukar Sahakari Sk.Ltd., Faizpur vs. Deputy Commissioner of Income Tax, Jalgaon

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

ITA 1178/PUN/2017[2013-14]Status: DisposedITAT Pune05 Mar 2020AY 2013-14

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravi

For Appellant: N O N EFor Respondent: Shri Rajesh Gawali

Section 37

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1178/PUN/2017 नििाारण वषा / Assessment Year : 2013-14 Madhukar Sahakari Sakhar Karkhana Ltd., Jivram Nagar, Nhavi Marg, Faizpur, Jalgaon - 425524 PAN : AAAAM1574A .......अऩीऱाथी / Appellant बिाम / V/s. The Dy. Commissioner of Income Tax, Circle – 1, Jalgaon ……प्रत्यथी / Respondent आयकर अपीऱ सं. / ITA No.1338/PUN/2017 नििाारण वषा / Assessment Year : 2013-14 The Dy. Commissioner of Income Tax,…

Nira Bhima Sahakari Sakhar Karkhana Limited, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, the appeal of the assessee is partly allowed for statistical purposes

ITA 2178/PUN/2017[2004-05]Status: DisposedITAT Pune06 Feb 2020AY 2004-05

Bench: Shri D. Karunakara Rao, Am & Shri Laliet Kumar, Jm आयकर अपील सं. / Ita No.2178/Pun/2017 िनधा"रण वष" / Assessment Year : 2004-05 Nira Bhima Sahakari Sakhar Karkhana Ltd., A/P. Shahji Nagar, Tal. Indapur, Dist. Pune-413106. .......अपीलाथ" / Appellant Pan : Aaaan1256C बनाम / V/S. Dcit, Circle-14, ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Shri Pankaj Garg सुनवाई क" तारीख / Date Of Hearing : 04.02.2020 घोषणा क" तारीख / Date Of Pronouncement : 06.02.2020 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Filed By The Assessee Is Against The Order Of The Cit(A)-7, Pune Dated 03.07.2017 For The Assessment Year 2004-05. 2. Despite Service Of Notice By The Itat, There Was None To Represent The Assessee. Therefore, This Appeal Is Being Decided On The Basis Of Material Available On Record & After Hearing The Ld. Dr For The Revenue. 3. The Assessee Is Engaged In The Business Of Manufacturing Of White Sugar. In This Appeal, The Issues Raised By The Assessee In The Grounds Of Appeal Are :-

For Appellant: NoneFor Respondent: Shri Pankaj Garg

…आयकर अपीलीय अिधकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI LALIET KUMAR, JM आयकर अपील सं. / ITA No.2178/PUN/2017 िनधा"रण वष" / Assessment Year : 2004-05 Nira Bhima Sahakari Sakhar Karkhana Ltd., A/p. Shahji Nagar, Tal. Indapur, Dist. Pune-413106. .......अपीलाथ" / Appellant PAN : AAAAN1256C बनाम / V/s. DCIT, Circle-14, ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Shri Pankaj Garg सुनवाई क" तारीख / Date of Hearing : 04.02.2020 घोषणा क" तारीख / Date of Pronouncement : 06.02.2020 आदेश / ORDER PER D. KARUNAKARA RAO, AM: This…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 61/PUN/2018[2014-15]Status: DisposedITAT Pune30 Sept 2019AY 2014-15

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 60/PUN/2018[2013-14]Status: DisposedITAT Pune30 Sept 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 59/PUN/2018[2012-13]Status: DisposedITAT Pune30 Sept 2019AY 2012-13

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 58/PUN/2018[2011-12]Status: DisposedITAT Pune30 Sept 2019AY 2011-12

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkranj Circle, Ichalkranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 57/PUN/2018[2010-11]Status: DisposedITAT Pune30 Sept 2019AY 2010-11

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Deshbhakata Ratnappnna Kumbhar Panchaganga Ssk Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Ichalkaranji Circle, Ichalkaranji

In the result, all the appeals are fully/partly allowed for statistical purposes in the manner aforesaid as the case may be

ITA 1570/PUN/2018[2015-16]Status: DisposedITAT Pune30 Sept 2019AY 2015-16

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

For Appellant: Shri Chythanya K.KFor Respondent: Shri Abhijit Haldar

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM Sl. ITA No. Name of Appellant Name of Respondent Asst. Year No. 1-2 57/PUN/2018 Deshbhakta Ratnappnna DCIT, Ichalkranji 2010-11 58/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2011-12 Sahakari Sakhar Karkhana Ltd. Ganganagar, Tal. Ichalkranji, Dist. Kolhapur. PAN:AAAAD0725G 3-5 59/PUN/2018 Deshbhakta Ratnappnna ACIT, Ichalkranji 2012-13 60/PUN/2018 Kumbhar Panchaganga Circle, Ichalkranji 2013-14 61/PUN/2018 Sahakari Sakhar 2014-15 Karkhana Ltd. Gangana…

Dr. Baburao Bapuji Tanpure Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

In the result, appeal of the assessee is partly allowed for statistical purposes

ITA 1391/PUN/2017[2013-14]Status: DisposedITAT Pune27 Sept 2019AY 2013-14

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita No. 1391/Pun/2017 नििाारण वषा / Assessment Year : 2013-14 Dr. Baburao Bapuji Tanpure Sahakari Sakhar Karkhana Ltd. (Formerly Rahuri Sahakari Sakhar Karkhana Ltd.) Shrishivajinagar, Post. Rahuri Factory, Tal. Rahuri, Dist. Ahmednagar, Pin-413 706. Pan : Aaaad1287F .......अऩीऱाथी / Appellant बिाम / V/S.

For Appellant: Shri K. SrinivasanFor Respondent: Shri Abhijit Haldar

Section 36(1)(va)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VP AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपीऱ सं. / ITA No. 1391/PUN/2017 नििाारण वषा / Assessment Year : 2013-14 Dr. Baburao Bapuji Tanpure Sahakari Sakhar Karkhana Ltd. (Formerly Rahuri Sahakari Sakhar Karkhana Ltd.) Shrishivajinagar, Post. Rahuri Factory, Tal. Rahuri, Dist. Ahmednagar, Pin-413 706. PAN : AAAAD1287F .......अऩीऱाथी / Appellant बिाम / V/s. The Assistant Commissioner of Income Tax, Ahmednagar Circle, Ahmednagar. ……प्रत्यथी / Respondent Assessee by : Shri K. Srinivasan Reve…

Shivajirao Nilangekar Patil Ssk Ltd., Latur vs. Deputy Commissioner of Income-Tax

In the result, the appeal is partly allowed

ITA 668/PUN/2014[2006-07]Status: DisposedITAT Pune16 Sept 2019AY 2006-07

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Raviआयकर अपील सं. / Ita No.668/Pun/2014 िनधा"रण वष" / Assessment Year : 2006-07 Shivajirao Nilangekar Patil Vs. Dcit, Circle-3, Sahakari Sakhar Karkhana Ltd. Nanded A/P. Ambulga, Tal. Nilanga, Dist. Latur Pan : Aaaas4651F Appellant Respondent

Section 37(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.668/PUN/2014 िनधा"रण वष" / Assessment Year : 2006-07 Shivajirao Nilangekar Patil Vs. DCIT, Circle-3, Sahakari Sakhar Karkhana Ltd. Nanded A/P. Ambulga, Tal. Nilanga, Dist. Latur PAN : AAAAS4651F Appellant Respondent Appellant by Shri Pramod Shingte Respondent by Shri Pankaj Garg Date of hearing 13-09-2019 Date of pronouncement 16-09-2019 आदेश / ORDER PER R.S.SYAL, VP : This appeal by the assessee arises out of the order passed by the Commission…

Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

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

ITA 1258/PUN/2017[2013-14]Status: DisposedITAT Pune05 Sept 2019AY 2013-14

For Appellant: NoneFor Respondent: Mrs. Shabana Parveen

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1258/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Sahakar Maharshi Bhausaheb Thorat Sahakari Sakhar Karkhana Ltd., At Post – Amrutnagar, Tal. Sangamner, Ahmednagar-411608. .......अपीलाथ" / Appellant PAN : AAAAS3893G बनाम / V/s. ACIT, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee by : None Revenue by : Mrs. Shabana Parveen सुनवाई क" तारीख / Date of Hear…

Karmaveer Shankarrao Kale Ssk Ltd, Ahmednagar vs. Assistant Commissioner of Income Tax, Ahmednagar

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

ITA 1273/PUN/2017[2013-14]Status: DisposedITAT Pune04 Sept 2019AY 2013-14

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1273/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Karmaveer Shankarrao Kale Ssk Ltd., Gautamnagar, Post-Kolpewadi, Taluka: Kopargaon, Ahmednagar-423602. .......अपीलाथ" / Appellant Pan : Aacak5073C बनाम / V/S. Acit, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee By : None Revenue By : Mrs. Shabana Parveen सुनवाई क" तारीख / Date Of Hearing : 27.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.09.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-2, Pune Dated 22.12.2016 For The Assessment Year 2013-14. 2. Despite Service Of Notice Of Hearing, There Was None To Represent The Assessee. Therefore, This Appeal Is Being Decided On The Basis Of Material Available On Record & After Hearing The Ld. Dr For The Revenue. 3. In This Appeal, The Assessee Raised 19 Grounds. Out Of 19 Grounds, 3 Grounds Are The Main Grounds & The Same Relates To (I) Addition On Account Excess Sugarcane Price; (Ii) Sale Of Sugar At Concession Rate; And, (Iii) Addition On Account Of Cit(A)-Class Membership Fee.

For Appellant: NoneFor Respondent: Mrs. Shabana Parveen

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.1273/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Karmaveer Shankarrao Kale SSK Ltd., Gautamnagar, Post-Kolpewadi, Taluka: Kopargaon, Ahmednagar-423602. .......अपीलाथ" / Appellant PAN : AACAK5073C बनाम / V/s. ACIT, Ahmednagar Circle, ……""यथ" / Respondent Ahmednagar. Assessee by : None Revenue by : Mrs. Shabana Parveen सुनवाई क" तारीख / Date of Hearing : 27.08.2019 घो…

Assistant Commissioner of Income-Tax, Pune vs. Bhima S.S.K. Ltd., Solapur

In the result, the appeals of assessees and the Department are partly allowed for statistical purpose in the terms aforesaid

ITA 847/PUN/2014[2010-11]Status: DisposedITAT Pune04 Sept 2019AY 2010-11