Krishak Bharati Co-operative Ltd. v. Jt. CIT

300 ITR 92High Court2008#24375 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2013 to 2023.

Judgments citing Krishak Bharati Co-operative Ltd. v. Jt. CIT

Nhdc Limited, Bhopal vs. DCIT - 3(1), Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 40/IND/2021[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…est income on advances to employees in para 2 & 3 as under: “2. The said order dated September 6, 2011, records that in an earlier decision dated November 15, 2006, in the case of the appellant, reported as Krishak Bharati Co-operative Ltd. v. Jt. CIT [2008] 300 ITR 92/[2007] 164 Taxman 406 (Delhi), service charges, equipment hire charges and interest on loans to employees, it was held would not be entitled to special deduction under section 80-1 of the Income-tax Act, 1961 ("the Act", for short). On an appeal filed by the appellant-assessee, the Supreme Court remanded the case to the Tribunal in respect of serv…

DCIT 3 (1), Bhopal vs. M/S Nhdc Ltd, Bhopal

In the result, the appeal of the revenue is dismissed, Cross appeal of the assesse is partly allowed for statistical purposes and CO is dismissed being infructuous

ITA 316/IND/2020[2015-16]Status: DisposedITAT Indore11 Dec 2023AY 2015-16

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaninhdc Limited Dcit, 3(1) F-01, Nhdc Parisar, Shyamla Bhopal Vs. Hills Bhopal -462013 (Appellant / Assessee) (Revenue) Pan: Aabcn 1732G Dcit, 3(1) Nhdc Limited Bhopal F-01, Nhdc Parisar, Vs. Shyamla Hills Bhopal -462013 (Appellant / Revenue) (Assessee) Pan: Aabcn 1732G

Section 143(3)Section 80I

…est income on advances to employees in para 2 & 3 as under: “2. The said order dated September 6, 2011, records that in an earlier decision dated November 15, 2006, in the case of the appellant, reported as Krishak Bharati Co-operative Ltd. v. Jt. CIT [2008] 300 ITR 92/[2007] 164 Taxman 406 (Delhi), service charges, equipment hire charges and interest on loans to employees, it was held would not be entitled to special deduction under section 80-1 of the Income-tax Act, 1961 ("the Act", for short). On an appeal filed by the appellant-assessee, the Supreme Court remanded the case to the Tribunal in respect of serv…

Krishak Bharati Cooperative Ltd vs. Joint Commissioner of Income Tax

The appeal is disposed of

ITA/1279/2007HC Delhi04 Oct 2013
Section 80

…tions are the items of income eligible for deduction under section 80-I of the Income Tax Act.” 2. The said order dated 6th September, 2011 records that in an earlier decision dated 15th November, 2006 in the case of the appellant, reported as (2008) 300 ITR 92 (Delhi), service charges, equipment hire charges and interest on loans to employees, it was held would not be entitled to special deduction under Section 80-I of the Income Tax Act, 1961 (Act, for short). On an appeal filed by the appellant-assessee, the Supreme Court remanded the case to the tribunal in respect of service charges. Insofar…

Krishak Bharati Co-operative Ltd. v. Jt. CIT (300 ITR 92) — Cited in 3 Judgments | BharatTax