Mehsana D/st. Co. Op. Milk Produces v. Union of India

203 ITR 601High Court1993#19803 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2023.

Judgments citing Mehsana D/st. Co. Op. Milk Produces v. Union of India

M/S Bindra Developers Private Limited, Ferozepur vs. Assistant Commissioner of Income Tax Circle, Ferozepur

In the result, Ground Nos

ITA 190/ASR/2022[2017-18]Status: DisposedITAT Amritsar07 Jul 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.190/Asr/2022 Assessment Year: 2017-18

Section 143(2)Section 143(3)Section 250o

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR. BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. No.190/Asr/2022 Assessment Year: 2017-18 M/s Bindra Developers Pvt. Vs. ACIT, Circle- Ltd. Ferozepur. H. No. 31, Adarsh Nagar, Freozepur City Punjab. (Respondent) [PAN:-AAGCB3331A] (Appellant) Appellant by Sh. Ashray Sarna, CA. Respondent by Sh. Pradeep Kumar, Sr. DR Date of Hearing 15.06.2023 Date of Pronouncement 07.07.2023 ORDER Per:Anikesh Banerjee, JM: The instant appeal of the assesseewas filed against the order of the ld. Commissioner of Income Tax…

M/S Karnataka State Co-Operative Apex Bank Ltd vs. Deputy Commissioner of Income Tax

In the result, the impugned order dated

ITA/275/2015HC Karnataka01 Mar 2021

Bench: ALOK ARADHE,ASHOK S.KINAGI

Section 143(1)Section 143(3)Section 260Section 260ASection 27

…o been placed on Circular No.117 dated 22.08.1973 issued by Central Board of Direct Taxes (CBDT). In support of aforesaid submissions, reliance has been placed on decisions in 'MEHSANA DISTRICT CO-OPERATIVE MILK PRODUCERS UNION LTD. VS. 7 CIT', (1993) 203 ITR 601 (GUJARAT), 'KRISHNA SAHAKARI SAKHAR KARKHAN LTD. VS. CIT', (1998) 229 ITR 577 (BOMBAY), 'MYSORE KIRLOSKAR LTD. VS. CIT[', (1987) 166 ITR 836 (KARNATAKA), 'T.T.D. CO-OPERTIVE STORES LTD, (1998) 232 ITR 109 (AP), 'CIT VS. PANDAVAPURA SHAKARA SAKKARE KARKHANE LTD', (1988) 14 ITR 457 (KARNATAKA), 'SASSOON J. DAVID AND CO.P.LTD VS. CIT',…

The ACIT, Circle-1(3), Ahmedabad vs. The Kalupur Commercial Co.-Op. Bank Ltd, Ahmedabad

In the result, appeal of the assessee is allowed, whereas appeal Revenue is dismissed

ITA 1934/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 May 2018AY 2011-12

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-Op Vs. Dcit, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. Pan : Aaaat 9360 R

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Saurabh Singh, Sr.DR
Section 143(2)

…lony) 198 ITR 766 (All.) (iv) Contribution made by a Co. Op. Society to education fund in order to be able to pay a high, dividend to its members is wholly and exclusively for the purpose of its business. Mehsana D/st. Co. Op. Milk Produces V. Union of India 203 ITR 601 (Gujarat) CIT V. Kaira Dist. Co. Op. Milk produces V. Union of India 209 ITR 898 ( Gujarat) (V) Payment made voluntarily are not to be disallowed only on account of their voluntary character so long as there is a reasonable nexus between the expenditure and the business, the expenditure will be regarded having been incurred for the purpose of the…

The Kalupur Commercial Co.Op. Bank Ltd., Ahmedabad vs. The Dy. Commissioner of Income Tax, Circle-7, Ahmedabad

In the result, appeal of the assessee is allowed, whereas appeal Revenue is dismissed

ITA 1234/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad25 May 2018AY 2011-12

Bench: Shri Pramod Kumar & Shri Rajpal Yadavआयकर अपील सं./ Ita No.1234/Ahd/2016 "नधा"रण वष"/Asstt. Year: 2011-12 The Kalupur Commercial Co-Op Vs. Dcit, Cir.7 Bank Ltd. Ambawadi Ahmedabad 380015. Kalupur Bank Bhavan Nr. Income Tax Cir. Ashram Road Ahmedabad 380 009. Pan : Aaaat 9360 R

For Appellant: Shri S.N. Soparkar, ARFor Respondent: Shri Saurabh Singh, Sr.DR
Section 143(2)

…lony) 198 ITR 766 (All.) (iv) Contribution made by a Co. Op. Society to education fund in order to be able to pay a high, dividend to its members is wholly and exclusively for the purpose of its business. Mehsana D/st. Co. Op. Milk Produces V. Union of India 203 ITR 601 (Gujarat) CIT V. Kaira Dist. Co. Op. Milk produces V. Union of India 209 ITR 898 ( Gujarat) (V) Payment made voluntarily are not to be disallowed only on account of their voluntary character so long as there is a reasonable nexus between the expenditure and the business, the expenditure will be regarded having been incurred for the purpose of the…