CIT v. Tasgaon Taluka S.S.K. Ltd.

103 Taxmann.com 57Supreme Court of India2019#254 most cited

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.

306

judgments rely on this decision, according to BharatTax’s citation analysis of 367,541 Indian tax judgments — from 2019 to 2025.

Also referred to as

CIT v. Tasgaon Taluka S.S.K. Ltd. · section 37(1) · sugarcane purchases · excessive price · business expenditure · approved Final Cane Price · FCP · res integra

Issues it is cited on

Judgments citing CIT v. Tasgaon Taluka S.S.K. Ltd.

Yeshwant Sahakari Sakhar Karkhana Ltd, Pune vs. Deputy Commissioner of Income Tax, Pune

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

ITA 1230/PUN/2017[2011-12]Status: DisposedITAT Pune26 Aug 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.1230/Pun/2017 िनधा"रण वष" / Assessment Year : 2011-12 Yeshwant Sahakari Sakhar Karkhana Ltd., A/P Chintamani Nagar, Theur, Tal. Haveli, Pune-412110. .......अपीलाथ" / Appellant Pan : Aaaty0164B बनाम / V/S. Dcit, Circle-7, ……""यथ" / Respondent Pune. Assessee By : None Revenue By : Smt. Shabana Parveen सुनवाई क" तारीख / Date Of Hearing : 21.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 26.08.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-7, Pune Dated 24.03.2017 For The Assessment Year 2011-12. 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: Smt. 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.1230/PUN/2017 िनधा"रण वष" / Assessment Year : 2011-12 Yeshwant Sahakari Sakhar Karkhana Ltd., A/p Chintamani Nagar, Theur, Tal. Haveli, Pune-412110. .......अपीलाथ" / Appellant PAN : AAATY0164B बनाम / V/s. DCIT, Circle-7, ……""यथ" / Respondent Pune. Assessee by : None Revenue by : Smt. Shabana Parveen सुनवाई क" तारीख / Date of Hearing : 21.08.2019 घोषणा क" तारीख / Date of…