What is CIT v. Terna SSSK authority for?

The Bombay High Court noted that the Department did not press its appeal regarding the taxability of the difference between market price and concessional price of sugar sold to members, in light of a circular. This implies the Department conceded the issue at that stage.

How many judgments cite CIT v. Terna SSSK?

40 judgments on BharatTax cite CIT v. Terna SSSK (301 ITR 222), spanning 2019 to 2023.

CIT v. Terna SSSK (301 ITR 222)

Shree Someshwar Ssk Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

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

ITA 1957/PUN/2018[2014-15]Status: DisposedITAT Pune28 Jun 2023AY 2014-15

For Appellant: Shri Prasanna L. Joshi, CAFor Respondent: Shri Prakash Mane, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE „B‟ BENCHES :: PUNE BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER & SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Shree Someshwar Sahakari vs DCIT, Circle-14, Sakhar Karkhana Ltd., Pune. Someshwarnagar, Tal- Baramati, Dist. Pune. PAN: AAAAS 2034 B Appellant/Assessee Respondent /Revenue Assessee by : Shri Prasanna L. Joshi, CA Revenue by : Shri Prakash Mane, DR Date of hearing : 19/06/2023 Date of pronouncement : 28/06/2023 O R D E R Per PARTHA SARATHI CHAUDHURY, JM: This appeal preferred by the assessee emanates from the order of Commissioner of Income Tax (Appeals)-7…

Shri. Dudhganga Vedganga Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle -1, Kolhapur

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

ITA 1568/PUN/2018[2015-16]Status: DisposedITAT Pune24 Aug 2022AY 2015-16

For Appellant: Shri Pranjal S. PhadnisFor Respondent: Shri Hitendra B. Ninawe

Section 40A(2)(a)Section 40A(2)(b)

…No. 1924-26/PN/90 vide order dated 8/8/1996, at paras 32-39, following ratio of A. Raman & CO, 67 ITR 11 (SC), held that no income accrued to the assessee on sale of sugar at concession rate to its members. 2. Hon’ble Bombay High Court, in CIT v. Terna SSSK, 301 ITR 222, has noted that Counsel for the Dept, in view of Circular No. 117 dt. 22/8/1973 did not press this ground in appeal. 3. Hon’ble Supreme Court, in CIT v. Krishna SSK, (2012) 211 Taxman 109 (SC), has not referred to Dept, not pressing this issue in High Court. Hon’ble Supreme Court has given following directions to the CIT(A) to decide the issue: a…

Ashok Sahakari Sakhar Karkhana Ltd, Ahmednagar vs. Assistant Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

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

ITA 1880/PUN/2018[2014-15]Status: DisposedITAT Pune16 Aug 2022AY 2014-15

Bench: Co- Ordinate Bench Of Pune Tribunal In The Case Of Shree Adinath Ssk Ltd. Vs.

For Appellant: Shri Prakash SandbhorFor Respondent: Shri Arvind Desai

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JM ITA No. 1880/PUN/2018 : A.Y. 2014-15 Ashok SSK Ltd., Ashok Nagar, Shrirampur, Ahmednagar 413 717 PAN: AACAA 2410 P Appellant Vs. The Asstt. Commissioner of Income-tax, Ahmednagar Circle, Ahmednagar. Respondent Appellant by : Shri Prakash Sandbhor Respondent by : Shri Arvind Desai Date of Hearing :10-08-2022 Date of Pronouncement : 16-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner of Income Tax (Ap…

Tatyasaheb Kore Warana Sahakari Sakhar Karkhana Ltd, Kolhapur vs. Assistant Commissioner of Income-Tax, Circle - 1, Kolhapur

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

ITA 1486/PUN/2018[2015-16]Status: DisposedITAT Pune08 Aug 2022AY 2015-16

Bench: Co- Ordinate Bench Of Pune Tribunal In The Case Of Shree Adinath Ssk Ltd. Vs. Acit In Ita No. 485/Pun/2019 For A.Y. 2013-14, Order Dated 11-05-2022, Wherein It Has Been Observed & Held As Under:

For Appellant: Shri M.K. Kulkarni &For Respondent: Shri S.P. Walimbe

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1486/PUN/2018 : A.Y. 2015-16 Tatyasaheb Kore Warana SSK Ltd. A/P Warnnaga, Tal. Panhala, Kolhapur – 416 113 PAN; AAAAT 3108 M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Kolhapur Respondent Appellant by : Shri M.K. Kulkarni & Ms. J.R. Chandekar Respondent by : Shri S.P. Walimbe Date of Hearing :28-07-2022 Date of Pronouncement : 08-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee emanates from order of the ld. Commissioner…

Vaidyanath Kedeshwar Sakhar Udyog, Beed vs. Deputy Commissioner of Income-Tax, Ahmednagar Circle, Ahmednagar

Appeal is allowed for statistical purposes in above terms

ITA 444/PUN/2018[2012-13]Status: DisposedITAT Pune15 Jul 2022AY 2012-13

For Appellant: NoneFor Respondent: Shri Rajeev Kumar

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 444/PUN/2018 A.Y. 2012-13 Vaidyanath Kedeshwar Sakhar Udyog C/o. Vaidyanath Sahakari Sakhar Karkhana Ltd., Pangri, Tal. Parli Dist. Beed 431 530 PAN; AABAV 1593 P : Appellant Vs. The Dy. CIT, Ahmednagar Circle, Ahmednagar. : Respondent Appellant by : None Respondent by : Shri Rajeev Kumar Date of Hearing : 30-06-2022 Date of Pronouncement : 15-07-2022 ORDER PER S.S. GODARA, JM : This assessee's appeal for A.Y. 2012-13 is against the CIT(A)- 2, Pune’s order dated 28-06-2017 passed in case No. PN/CIT(A)…

Karmayogi Shankarraoji Patil Ssk Ltd, Pune vs. Deputy Commissioner of Income-Tax, Circle - 14, Pune

In the result, assessee’s appeal is partly allowed in above terms

ITA 1152/PUN/2018[2015-16]Status: DisposedITAT Pune07 Jul 2022AY 2015-16

For Appellant: Shri Hemant D. DhavleFor Respondent: Shri S.P. Walimbe

Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI S.S. GODARA, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 1152/PUN/2018 : A.Y. 2015-16 Karmayogi Shankarrao Patil SSK Ltd., A/P Mahatmaphulenagar Tal. Indapur, Dist. Pune. PAN; AAAA1022 N Appellant Vs. The Dy. CIT, Cir. 14, Pune. Respondent Appellant by : Shri Hemant D. Dhavle Department by : Shri S.P. Walimbe Date of Hearing : 28-06-2022 Date of Pronouncement : 07-07-2022 ORDER PER S.S. GODARA, JM : This assessee’s appeal for A.Y 2015-16 is against the CIT(A) 7, Pune’s order dated 26-04-2018 passed in case No. case No. PN/CIT(A)- 7/CIR.14/10241/2017-18 invol…

Shree Adinath Ssk Ltd, Solapur vs. Assistant Commissioner of Income-Tax, Circle -1, Solapur

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

ITA 485/PUN/2019[2013-14]Status: DisposedITAT Pune11 May 2022AY 2013-14

For Appellant: Shri Prasanna Joshi (through virtual)For Respondent: Shri Sardar Singh Meena (through physical)

Section 40A(2)(a)Section 40A(2)(b)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, PUNE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER ITA No. 485/PUN/2019 : A.Y. 2013-14 Shree Adinath SSK Ltd., P.O.Shelgaon, Bhalwani, Jeur, Tal. Karmala, Dist. Solapur. PAN: AAAAS4167M Appellant Vs. The Asstt. Commissioner of Income-tax, Circle 1, Solapur Respondent Appellant by : Shri Prasanna Joshi (through virtual) Respondent by : Shri Sardar Singh Meena (through physical) Date of Hearing :11-05-2022 Date of Pronouncement : 11-05-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER This appeal preferred by the assessee…