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“Section 2(16)”

Section References (mined)Section 2Section 2(16)14 judgments

RAJA CONSTRUCTION,MUMBAI vs. DCIT 27(3), NAVI MUMBAI

In the result, appeal filed by the assessee is allowed

ITA 3081/MUM/2025[2015-16]Status: DisposedITAT Mumbai30 Jun 2025AY 2015-16
Section 143(3)Section 32

objects. This is\nwhy such mobile crane is registered as a heavy motor vehicle\nwhich is a heavy goods vehicle as defined in section 2(16) of the\nMotor Vehicles Act.\nThe approach of the Tribunal and the authorities below it that\ncranes are not mentioned specifically as an independent ... status, fall within the category of\nheavy trucks.\n11. In the present case, the mobile cranes are registered as\nheavy motor vehicles under Section 2(16) of the Motor Vehicles\nAct. Consequently, they fall within the ambit of “heavy trucks,”\nattracting a depreciation rate of 30%. This classification finds\nfurther

K26 VADAKKUPUDUPPALAYAM PACCS,ERODE vs. ITO, WARD-2(4), ERODE

In the result, the appeal of the assessee is allowed

ITA 595/CHNY/2025[2013-14]Status: DisposedITAT Chennai24 Jun 2025AY 2013-14

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri Kumar Chandran, JCIT
Section 143(3)Section 2(16)Section 250Section 80(2)(a)Section 80PSection 80P(2)(a)

opertive Bank Ltd., 123 Taxmann.com 161 (SC) held that associate members/nominal ITA Nos.594 & 595/CHNY/2025 members (‘B’ class members) are also members as per section 2(16) of the Tamil Nadu Cooperative Societies Act, 1983 and hence, allowed deduction u/s.80(2)(a)(i) of the Act. 6. The Ld.DR supported ... No.2784/CHNY/2024 after considering the judicial precedents on the subject has held that associate members/nominal members (‘B’ class members) are also members as per section 2(16) of the TamilNadu Cooperative Societies Act, 1983. The relevant finding of the Tribunal read as under:- ITA Nos.594 & 595/CHNY/2025 8. We have heard rival

K26 VADAKKUPUDUPPALAYAM PACCS,ERODE vs. ITO, WARD-2(4), ERODE

In the result, the appeal of the assessee is allowed

ITA 594/CHNY/2025[2012-13]Status: DisposedITAT Chennai24 Jun 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunatha

For Appellant: Ms. G. Vardini Karthik, AdvocateFor Respondent: Shri Kumar Chandran, JCIT
Section 143(3)Section 2(16)Section 250Section 80(2)(a)Section 80PSection 80P(2)(a)

opertive Bank Ltd., 123 Taxmann.com 161 (SC) held that associate members/nominal ITA Nos.594 & 595/CHNY/2025 members (‘B’ class members) are also members as per section 2(16) of the Tamil Nadu Cooperative Societies Act, 1983 and hence, allowed deduction u/s.80(2)(a)(i) of the Act. 6. The Ld.DR supported ... No.2784/CHNY/2024 after considering the judicial precedents on the subject has held that associate members/nominal members (‘B’ class members) are also members as per section 2(16) of the TamilNadu Cooperative Societies Act, 1983. The relevant finding of the Tribunal read as under:- ITA Nos.594 & 595/CHNY/2025 8. We have heard rival

K864 MURALI CHENNAMPATTI PRIMARY AGRICULTURE CO-OP CREDIT SOCIETY,ERODE vs. INCOME TAX OFFICER, WARD 2(1), ERODE, ERODE

In the result, the appeal filed by the assessee is allowed

ITA 681/CHNY/2025[2012-13]Status: DisposedITAT Chennai03 Jun 2025AY 2012-13

Bench: Shri George George Kand Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 681/Chny/2025 िनधा"रण वष"/Assessment Year:2012-13 K864 Murali Chennampatti Primary The Income Tax Officer, Agricultural Co-Op Credit Society, Vs. Ward 2(1), Murali, Murali Post, Erode. Anthiyur Taluk, Erode District – 638 504. Pan: Aabak 3671M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Ms. A. Vijayalakshmi, Ca (Through Virtual Mode) ""यथ" क" ओर से/Respondent By : Ms. Pryati Sharma, Jcit सुनवाई क" तारीख/Date Of Hearing : 03.06.2025 घोषणा क" तारीख/Date Of Pronouncement : 03.06.2025

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. Pryati Sharma, JCIT
Section 139Section 143(3)Section 148Section 2(16)Section 250Section 271(1)(c)Section 80A(5)Section 80PSection 80P(2)(a)Section 80P(2)(d)

Society, as the facts of the appelant's case are different. 4. The Assessing officer failed to appreciate the definition of "member" under Section 2(16) of the Tamil Nadu Co-operative Societies Act, 1983, which includes "associate members," making the classification between "A- class" and "B-class" members irrelevant ... No.2784/CHNY/2024 after considering the judicial precedents on the subject has held that associate members/nominal members (‘B’ class members) are also members as per section 2(16) of the Tamilnadu Cooperative Societies Act, 1983. The Chennai Bench of the Tribunal in the case of AA533 Umareddiyur Primary Agricultural Cooperative Credit Society

K 1382 AVINASHI KURUMAPALAYAM PRIMARY AGRICULTURAL CO-OP. CREDIT SOCIETY,TIRUPUR vs. THE INCOMETAX OFFICER, WARD 1(4) TIRUPUR, TIRUPUR

In the result the appeal filed for the A

ITA 2941/CHNY/2024[2017-18]Status: DisposedITAT Chennai26 May 2025AY 2017-18

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 2941 /Chny/2024 िनधा"रण वष" / Assessment Year: 2017-18 K 1382 Avinashi Kurumapalayam The Income Tax Officer, Primary Agricultural Co-Op.Credit Vs. Ward 1(4), Society, Tirupur. Kurumbapalayam, Cheyur Post, Avinashi Taluk.

For Appellant: Ms. A. Vijayalakshmi, C.AFor Respondent: Dr. M. D. Vijay Kumar, J.C.I.T
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(2)(d)

associate member' :-7-: ITA. No.:2941/Chny/2024 under the TNCS Act and held that an 'associate member' is also a 'member' in terms of Section 2(16) of the TNCS Act. Furthermore, the Assessing Officer himself found that the associate members are also admitted as members of the society. In such

S EASWARAMOORTHYPALAYAM PACCS,NAMAKKAL vs. ITO, WARD-3,, NAMAKKAL

ITA 148/CHNY/2025[2017-18]Status: DisposedITAT Chennai25 Apr 2025AY 2017-18

Bench: Shri Manu Kumar Giri & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 148/Chny/2025 िनधा"रण वष"/Assessment Year: 2017-18 S. Eswaramoorthypalayam The Income Tax Officer, Primary Agricultural Co-Op Vs. Ward-3, Credit Society, Namakkal – 637 001. Eswaramoorthypalayam Post, Mangalapuram Via Rasipuram Taluk, Namakkal Dist.–636202. [Pan: Aawfs-2337-J] (""यथ"/Respondent) (अपीलाथ"/Appellant)

For Appellant: Mr. T. Vasudevan, AdvocateFor Respondent: Ms. Anitha, Addl. CIT
Section 143(1)Section 143(3)Section 2(16)Section 80PSection 80P(2)Section 80P(2)(a)Section 80P(4)

supra): ITA. No:148/Chny/2025 12.Admittedly, the assessee – society is registered under the provisions of the TNCS Act. It defines the word ‘members’ under Section 2(16) to mean a person joining in the application for the registration of society and a person admitted to the membership after registration in accordance

AA531 KESARIMANGALAM PRIMARY AGRL CO-OP CREDIT SOCIETY LIMITED,TIRUPUR vs. INCOME TAX OFFICER, WARD 2(1) ERODE, ERODE

ITA 2611/CHNY/2024[2016-17]Status: DisposedITAT Chennai05 Mar 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.2611/Chny/2024 िनधा&रण वष&/Assessment Year: 2016-17

For Appellant: Ms. A. Vijayalakshmi, CAFor Respondent: Ms. R. Anita, Addl.CIT
Section 80P(2)(a)Section 80P(2)(d)

Revenue. 12. Admittedly, the assessee – society is registered under the provisions of the TNCS Act. It defines the word 'members' under Section 2(16) to mean a person joining in the application for the registration of society and a person admitted to the membership after registration in accordance with

A KONDALAMPATTY PRIMARY AGRICULTURAL CO-OPERATIVE CREDIT SOCIETY LIMITED,SALEM vs. ITO, WARD 1(1), SALEM

In the result, the appeal filed by the assessee is allowed

ITA 1016/CHNY/2024[2017-18]Status: DisposedITAT Chennai24 Jul 2024AY 2017-18

Bench: Shri Aby T. Varkey & Shri Jagadishआयकर अपील सं./Ita No.1016/Chny/2024 िनधा9रण वष9 /Assessment Year: 2017-18 A Kondalampatty Primary The Income Tax Officer, Agricultural Co-Operative Vs. Ward-1(1), Credit Society Ltd., Salem. Kondalampatty, Salem – 636 010. [Pan: Aabaa 7085R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Shri S. Sridhar, Advocate (Erode) Hiथ" की ओर से /Respondent By : Shri Arv Srinivasan, Addl. Cit सुनवाई की तारीख/Date Of Hearing : 18.07.2024 घोषणा की तारीख /Date Of Pronouncement : 24.07.2024 आदेश / O R D E R Per Jagadish, A.M : Aforesaid Appeal Filed By The Assessee For Assessment Year (Ay) 2017-18 Arises Out Of The Order Of Learned Commissioner Of Income Tax, National Faceless Appeal Centre (Nfac), Delhi [Hereinafter “Cit(A)”] Dated 23.02.2024 In The Matter Of Assessment Framed By Ld. Assessing Officer [Ao] U/S. 143(3) Of The Act On 24.12.2019. :- 2 -: 2. The Only Ground Of Appeal In This Appeal Is Against The Disallowance Of Claim Of Deduction U/S. 80P(4) Of The Act Of Rs.35,32,342/-. The Assessee Is The Primary Agricultural Co-Operative

For Appellant: Shri S. Sridhar, Advocate (Erode)For Respondent: Shri ARV Srinivasan, Addl. CIT
Section 143(3)Section 80PSection 80P(2)(a)Section 80P(4)

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी एबी टी. वक", "ाियक

K 637 PASUR PRIMARY AGRICULTURAL CO-OP CREDIT SOCIETY,ERODE vs. ITO, NCW2(3), ERODE

In the result, the appeal filed by the assessee is allowed

ITA 697/CHNY/2024[2012-13]Status: DisposedITAT Chennai13 Jun 2024AY 2012-13

Bench: Shri Mahavir Singhand Shri S.R. Raghunatha

For Appellant: Shri P.M. Kathir, AdvocateFor Respondent: Shri N. Sanjay Gandhi, JCIT
Section 143(3)Section 2(16)Section 2(6)Section 80PSection 80P(2)(a)

ld.counsel for the assessee filed copy of Tamil Nadu Co-operative Societies Act, 1983 and drew our attention to the relevant section 2(16), wherein the definition of members is given as under:- “(16) “member” means a person joining in the application for the registration of a society ... held as under:- 12. Admittedly, the assessee society is registered under the provisions of the TNCS Act. It defines the word ‘members’ under Section 2(16) to mean a person joining in the application for the registration of society and a person admitted to the membership after registration in accordance

ADDL.CIT, SPECIAL RANGE-4, NEW DELHI vs. IDEMITSU LUBE INDIA P.LTD, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

ITA 7950/DEL/2018[2014-15]Status: DisposedITAT Delhi05 Apr 2024AY 2014-15

Bench: Shri N.K.Billaiya & Shri Kul Bharat[Assessment Year : 2014-15] Addl.Cit, Vs M/S. Idemitsu Lube Pvt.Ltd., Special Range-04, 603, 6Th Floor, Eros New Delhi Corporate Tower, Nehru Place, New Delhi-110019. Pan-Aabci5684A Appellant Respondent

Section 143(3)Section 2Section 32(1)(iia)Section 32A

that transfer of LPG from bulk containers into cylinders did not amount to process of manufacture. It is pertinent to point out that Section 2(16) of the Gujarat Sales Tax Act, 1969 defines ‘manufacture’ and, therefore, the entire case was examined keeping in view the said definition of ‘manufacture

ACIT, CIRCLE-2(1)(1), INCOME TAX DEPARTMENT vs. S D MATERIAL HANDLERS PRIVATE LIMITED, SURAT

In the result, the appeal of the Revenue is dismissed

ITA 499/SRT/2023[2013-14]Status: DisposedITAT Surat21 Dec 2023AY 2013-14

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकर अपील सं./Ita No.499/Srt/2023 (िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing) Assistant Commissioner Of M/S S D Material Handlers Pvt. Ltd. Income-Tax, Circle-2(1)(1), Surat Vs. 405-408, Shivalik Western, L.P. Room No.612, 6Th Floor, Aayakar Savani Road, Adajan Adajan Bhavan, Near Majura Gate, Bo, Surat-395009 Surat-395001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaccd 3481B (अपीलाथ" /Assessee) (""थ"/Respondent)

For Appellant: Shri Sapnesh R Sheth, CAFor Respondent: Shri Vinod Kumar, Sr-DR
Section 142(1)Section 143(1)Section 143(3)Section 263Section 36(1)(va)

objects. This is why such mobile crane is registered as a heavy motor vehicle which is a heavy goods vehicle as defined in section 2(16) of the Motor Vehicles Act. The approach of the Tribunal and the authorities below it that cranes are not mentioned specifically as an independent ... objects. This is why such mobile crane is registered as a heavy motor vehicle which is a heavy goods vehicle as defined in section 2(16) of the Motor Vehicles Act. 15. The approach of the Tribunal and the authorities below it that cranes are not mentioned specifically

PR. CIT CIRCLE-2, MUMBAI vs. BHARAT PRTROLEUM CORPORATION LTD., MUMBAI

In the result, the appeal of the assessee is partly allowed

ITA 1601/MUM/2020[2016-17]Status: DisposedITAT Mumbai05 Sept 2022AY 2016-17

Bench: Shri Pramod Kumar, Vp & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No.1601/Mum/2020 (निर्धारण वर्ा / Assessment Year: 2016-17) Bharat Petroleum बिधम/ Pcit, Circle-2 Corporation Ltd. Room No.344, Aayakar Vs. Taxation Section, Bhavan, M. K. Road, 4Th Floor, Bharat Bhavan 1, Mumbai-400020. 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai- 400001. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aaacb2902M (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Jehangir D. Mistry Revenue By: Dr. Mahesh Akhade (Dr) सुनवाई की तारीख / Date Of Hearing: 28/06/2022 घोषणा की तारीख /Date Of Pronouncement: 05/09/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Appeal Has Been Preferred By The Assessee Against The Order Of The Ld. Principal Commissioner Of Income Tax-02 [Hereinafter Referred To As The “Pcit”], Mumbai Dated 21.02.2020 For Assessment Year [Hereinafter Referred To As “Ay”] 2016-17 Passed Under Section 263 Of The Income Tax Act, 1961 [Hereinafter Referred To As “The Act”].

For Appellant: Shri Jehangir D. MistryFor Respondent: Dr. Mahesh Akhade (DR)
Section 10(34)Section 142(1)Section 143(3)Section 2Section 263Section 32A

that transfer of LPG from bulk containers into cylinders did not amount to process of manufacture. It is pertinent to point out that Section 2(16) of the Gujarat Sales Tax Act, 1969 defines ‘manufacture’ and, therefore, the entire case was examined keeping in view the said definition of ‘manufacture

BHARAT PRTROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT CIRCLE-2, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1602/MUM/2020[2015-16]Status: DisposedITAT Mumbai23 Feb 2022AY 2015-16

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi
Section 10(34)Section 236Section 263Section 32A

that transfer of LPG from bulk containers into cylinders did not amount to process of manufacture. It is pertinent to point out that Section 2(16) of the Gujarat Sales Tax Act, 1969 defines ‘manufacture’ and, therefore, the entire case was examined keeping in view the said definition of ‘manufacture

BHARAT PETROLEUM CORPORATION LTD.,MUMBAI vs. PR. CIT, CIRCLR-2,, MUMBAI

In the result, appeal of the assessee is allowed for parity of reasons

ITA 1600/MUM/2020[2017-18]Status: DisposedITAT Mumbai23 Feb 2022AY 2017-18

Bench: Shri Vikas Awasthy & Shri M. Balaganeshआअसं. 1602/मुं/2020 ("न. व. 2015-16) आअसं. 1600/मुं/2020 ("न.व. 2017-18) Bharat Petroleum Corporation Ltd. Taxation Section, 4Th Floor, Bharat Bhavan, 4 & 6 Currimbhoy Road, Ballard Estate, Mumbai 400 001 Pan: Aaacb-2902-M ...... अपीलाथ" /Appellant बनाम Vs. The Principal Commissioner Of Income Tax, Circle -2, Room No.344, Aaykar Bhavan, M.K.Road, Mumbai 400 020 ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Jehangir D. Mistry, Sr. Advocate ""तवाद" "वारा/Respondent By : S/Shri Rahul Raman & B.K. Bagchi सुनवाई क" "त"थ/ Date Of Hearing : 26/11/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 23/02/2022 आदेश/ Order

For Appellant: Shri Jehangir D. Mistry, Sr. AdvocateFor Respondent: S/Shri Rahul Raman & B.K. Bagchi
Section 10(34)Section 236Section 263Section 32A

that transfer of LPG from bulk containers into cylinders did not amount to process of manufacture. It is pertinent to point out that Section 2(16) of the Gujarat Sales Tax Act, 1969 defines ‘manufacture’ and, therefore, the entire case was examined keeping in view the said definition of ‘manufacture