Rodier Mill Employees Co-operative Stores Ltd. v. CIT

135 ITR 355High Court1998#4615 most cited

What is Rodier Mill Employees Co-operative Stores Ltd. v. CIT authority for?

Deductions under Section 80P are not granted automatically based solely on the claim of agricultural credit activities; the actual nature of the activities is determinative.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Also referred to as

Rodier Mill Employees Co-operative Stores Ltd · CIT · Section 80P · cooperative society deduction · agricultural credit · carte blanche deduction

Judgments citing Rodier Mill Employees Co-operative Stores Ltd. v. CIT

THE ITO, WARD-2(3), TRIVANDRUM, TRIVANDRUM vs. M/S.MUNDELA SERVICECO-OP BANK LTD, TRIVANDRUM

ITA 128/COCH/2019[2015-16]Status: DisposedITAT Cochin23 May 2019AY 2015-16

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 80PSection 80P(4)Section 81(1)(d)

…deductions u/s. 80P are not available to the assesses merely on the basis of professed agricultural credits. (a) Rodier Mill Employees Co-operative Stores Ltd. vs. CIT 135 ITR 355(Mad) (b) CIT vs. Kerala State Co-operative Marketing Federation Ltd. (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd. vs. ACIT (ITA No..506/Coch/2010 & S.P. No.67/Coch/2010). For these and other grounds that may be advanced at the time of hearing the order of the learned Commissioner of Income-tax(Appeals), Trivandrum on the above points may be set aside and that of the Assessing Off…

M/S.MUNDELA SERVICECO-OP BANK LTD,TRIVANDRUM vs. THE ITO, WARD-2(3), TRIVANDRUM, TRIVANDRUM

ITA 80/COCH/2018[2014-15]Status: DisposedITAT Cochin23 May 2019AY 2014-15

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 80PSection 80P(4)Section 81(1)(d)

…deductions u/s. 80P are not available to the assesses merely on the basis of professed agricultural credits. (a) Rodier Mill Employees Co-operative Stores Ltd. vs. CIT 135 ITR 355(Mad) (b) CIT vs. Kerala State Co-operative Marketing Federation Ltd. (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd. vs. ACIT (ITA No..506/Coch/2010 & S.P. No.67/Coch/2010). For these and other grounds that may be advanced at the time of hearing the order of the learned Commissioner of Income-tax(Appeals), Trivandrum on the above points may be set aside and that of the Assessing Off…

THE ITO, WD-2(5), TVM, TVM vs. THE CHIRAYINKEEZHU SERVICE CO-OP BANK LTD, TRIVANDRUM

ITA 421/COCH/2018[2015-16]Status: DisposedITAT Cochin25 Oct 2018AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt. A.S.Bindhu, Sr.DRFor Respondent: --- None ---
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 81(1)(d)

…f professed agricultural credits: (a) Rodier Mill Employees Co-operative Stores Ltd Vs ITA No.420/Coch/2018 & Anr. 6 M/s.Chirayankeezhu Service Co-op Bank Ltd.& Anr. CIT 135 ITR 355 (Mad) (b) CIT Vs Kerala State Co-operative Marketing Federation Ltd (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd Vs ACIT (ITA No.506/Coch/ 2010 & SP No.67/Coch/2010) 2. The Learned Commissioner of Income tax (Appeals), Trivandrum erred in concluding that "the income which was brought to tax as income from other sources is exempted from tax by virtue of the provisions of section 80P…

THE ITO, WD-2(5), TVM, TVM vs. THE CHIRAYINKEEZHU SERVICE CO-OP BANK LTD, TRIVANDRUM

ITA 420/COCH/2018[2012-13]Status: DisposedITAT Cochin25 Oct 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt. A.S.Bindhu, Sr.DRFor Respondent: --- None ---
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 81(1)(d)

…arte blanche deductions u/s 80P are not available to the assessees merely on the basis of professed agricultural credits: (a) Rodier Mill Employees Co-operative Stores Ltd Vs ITA No.420/Coch/2018 & Anr. 6 M/s.Chirayankeezhu Service Co-op Bank Ltd.& Anr. CIT 135 ITR 355 (Mad) (b) CIT Vs Kerala State Co-operative Marketing Federation Ltd (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd Vs ACIT (ITA No.506/Coch/ 2010 & SP No.67/Coch/2010) 2. The Learned Commissioner of Income tax (Appeals), Trivandrum erred in concluding that "the income which was brought to tax as i…

THE ITO, WD-2(5), RG-2, TVM, TVM vs. M/S.EDACKODU SERVICE CO-OP BANK LTD, TRIVANDRUM

ITA 419/COCH/2018[2015-16]Status: DisposedITAT Cochin25 Oct 2018AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt. A.S.Bindhu, Sr.DRFor Respondent: --- None ---
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 81(1)(d)

…arte blanche deductions u/s 80P are not available to the assessees merely on the basis of professed agricultural credits: (a) Rodier Mill Employees Co-operative Stores Ltd Vs ITA No.420/Coch/2018 & Anr. 6 M/s.Chirayankeezhu Service Co-op Bank Ltd.& Anr. CIT 135 ITR 355 (Mad) (b) CIT Vs Kerala State Co-operative Marketing Federation Ltd (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd Vs ACIT (ITA No.506/Coch/ 2010 & SP No.67/Coch/2010) 2. The Learned Commissioner of Income tax (Appeals), Trivandrum erred in concluding that "the income which was brought to tax as i…

THE ITO, WD-2(5), RG-2, TVM, TVM vs. M/S.EDACKODU SERVICE CO-OP BANK LTD, TRIVANDRUM

ITA 418/COCH/2018[2012-13]Status: DisposedITAT Cochin25 Oct 2018AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Smt. A.S.Bindhu, Sr.DRFor Respondent: --- None ---
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(2)(d)Section 80P(4)Section 81(1)(d)

…arte blanche deductions u/s 80P are not available to the assessees merely on the basis of professed agricultural credits: (a) Rodier Mill Employees Co-operative Stores Ltd Vs ITA No.420/Coch/2018 & Anr. 6 M/s.Chirayankeezhu Service Co-op Bank Ltd.& Anr. CIT 135 ITR 355 (Mad) (b) CIT Vs Kerala State Co-operative Marketing Federation Ltd (1998) 234 ITR 301 (Ker) (c) Kerala State Co-operative Agricultural Rural Development Bank Ltd Vs ACIT (ITA No.506/Coch/ 2010 & SP No.67/Coch/2010) 2. The Learned Commissioner of Income tax (Appeals), Trivandrum erred in concluding that "the income which was brought to tax as i…

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

ITA 430/COCH/2017[2012-13]Status: DisposedITAT Cochin10 Jan 2018AY 2012-13

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE WD-1, KASARGODE, KASARGODE vs. M/S.THE BAYAR SERVICE CO-OP BANK LTD, KASARGODE

ITA 429/COCH/2017[2011-12]Status: DisposedITAT Cochin10 Jan 2018AY 2011-12

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

ITA 428/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

ITA 427/COCH/2017[2008-09]Status: DisposedITAT Cochin10 Jan 2018AY 2008-09

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

THE ITO, WARD-1, KASARGODE, KSARGODE vs. M/S.MAJIBAIL SERVICE CO-OP BANK LTD,, KASARGODE

ITA 426/COCH/2017[2007-08]Status: DisposedITAT Cochin10 Jan 2018AY 2007-08

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

ITA 413/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO, WARD-2, TIRUR, TIRUR vs. M/S.VAZHIKADAVU SERVICE CO-OP BANK LTD, NILAMBUR, MALAPPURAM

ITA 412/COCH/2017[2008-09]Status: DisposedITAT Cochin10 Jan 2018AY 2008-09

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

ITA 411/COCH/2017[2013-14]Status: DisposedITAT Cochin10 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO,WARD-2, MALAPPURAM, MALAPPURAM vs. M/S.VATTIKATTIRI SERVICE CO-OP BANK LTD, MALAPPURAM

ITA 410/COCH/2017[2008-09]Status: DisposedITAT Cochin10 Jan 2018AY 2008-09

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO, WD-2, KANNUR, KANNUR vs. M/S.KOLAVALLOOR SERVICE CO-OP BANK LTD, KANNUR

ITA 567/COCH/2017[2013-14]Status: DisposedITAT Cochin09 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

THEITO, WD-2, KANNUR, KANNUR vs. M/S.THE PANNIYANNUR SERVICE CO-OP BANK LTD, PANNIYUR, KANNUR

ITA 566/COCH/2017[2013-14]Status: PendingITAT Cochin09 Jan 2018AY 2013-14

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO, WARD-3, KANNUR, KANNUR vs. THE PERALASSERY SERVICE CO-OP BANK LTD, KANNUR

ITA 561/COCH/2017[2011-12]Status: DisposedITAT Cochin09 Jan 2018AY 2011-12

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO,, KANNUR vs. M/S.PATTUVAM SERVICE CO-OP BANK LTD, KANNUR

ITA 560/COCH/2017[2012-13]Status: DisposedITAT Cochin09 Jan 2018AY 2012-13

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…learned CIT(Appeals) ought to have seen that the above Apex Court decision is in sharp contrast to the deduction of the Hon’ble Kerala High Court in the case of Chirakkal Co-operative Bank Ltd. (Para 6 of the grounds of appeal). (vii) The judicial ratios in 135 ITR 355 (Mad.) and 234 ITR 301 (Ker.) hold that carte blanche deduction u/s 80P are not available merely on the basis of professed agricultural credits on the basis of registration and classification. In view of the above, is not the decision of the CIT (Appeals) without merits? (Para 7 of the grounds). (viii) The prayer of the department is that in vie…

THE ITO, WARD-2(3), KOZHIKKODE, KOZHIKKODE vs. M/S. KAKKAODI SERVICE CO-OP BANK LTD, KOZHIKKODE

ITA 527/COCH/2017[2007-08]Status: DisposedITAT Cochin09 Jan 2018AY 2007-08

Bench: Shri George George K

For Appellant: Sri. A.Dhanaraj, Sr.DR
Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN “SMC” BENCH, COCHIN Before Shri George George K, Judicial Member ITA No. Appellant Respondent Asst.Year PAN 431 to ITO, Ward - M/s.Edanad- 2007-2008, AAAAT6653P 433/Coch/ 1 Kasargod Kannur SCB Ltd. 2012-2013, 2017 2013-2014 567/Coch/2017 ITO, Ward- M/s.Kolavalloor 2013-2014 AACAK2696M. 2, Kannur SCB Limited 561/Coch/2017 ITO, Ward- Peralassery SCB 2011-2012 AAAAP7441H. 3, Kannur Limited 525 to ITO, Ward M/s.Kakkodi SCB 2007-2008, AABAK5108R. 527/Coch 2(3), Calicut Limited 2008-2009, /2017 2009-2010 560/Coch/2017 ITO, Ward-4 M/s.Pattuvam 2012-2013 AACAP7592F. Kannur SC…

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Rodier Mill Employees Co-operative Stores Ltd. v. CIT (135 ITR 355) — Cited in 25 Judgments | BharatTax