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“Section 36(1)(xvii)”

Section References (mined)Section 36Section 36(1)(xvii)22 judgments

The decision most relied on for Section 36(1)(xvii) is CIT v. Tasgaon Taluka S.S.K. Ltd. (103 Taxmann.com 57), cited in 306 judgments on BharatTax.

Leading authorities on Section 36(1)(xvii)

CIT v. Tasgaon Taluka S.S.K. Ltd.
103 Taxmann.com 57 · 2019 · Supreme Court
306
citing judgments

The Supreme Court holds that the issue of payment of excessive price on purchase of sugarcane by assesses is no longer res integra. The court elaborately dealt with this issue.

Judgments citing Section 36(1)(xvii)

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangli

In the result, appeal of the assessee is partly allowed

ITA 68/PUN/2024[2009-10]Status: DisposedITAT Pune16 May 2024AY 2009-10

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

Section 143(3)Section 250Section 9

this judgment, the Finance Act, 2023, brought in clause (19) in section 155 in the Income tax Act to extend the provisions of section 36(1)(xvii) to the years prior to AY 2016-17. CBDT issued a Circular 14 of 2023 specifying SOPs for the assessee Co-op Sugar

Krantiagani Dr G D Bapu Lad Sahakari Sakhar Karkhana Limited, Kundal vs. ACIT, Sangali

In the result, appeal of the assessee is partly allowed

ITA 67/PUN/2024[2008-09]Status: DisposedITAT Pune16 May 2024AY 2008-09

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.78/Pun/2024 िनधा"रण वष" / Assessment Year: 2007-08 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakarisakharkarkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309. Maharashtra. Pan: Aaaak1277C Appellant/ Assessee Respondent / Revenue आयकर अपील सं. / Ita Nos.67 & 68/Pun/2024 िनधा"रण वष" / Assessment Years : 2008-09 & 2009-10 Krantiagrani Dr G D Bapu Lad The Acit, Sangli. Sahakari Sakhar Karkhana Ltd., V Gat No.514, Kundal S.O. S Sangli – 416309.Maharashtra. Pan: Aaaak1277C Appellant / Assessee Respondent / Revenue Assessee By Shri Shubhada A Koppa – Ca Revenue By Shri Ramnath P Murkunde – Dr Date Of Hearing 02/05/2024 Date Of Pronouncement 16/05/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: These Three Appeals Filed By The Assessee Are Against The Separate Orders Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Passed Under Section 250 Of The Income Tax

Section 143(3)Section 250Section 9

this judgment, the Finance Act, 2023, brought in clause (19) in section 155 in the Income tax Act to extend the provisions of section 36(1)(xvii) to the years prior to AY 2016-17. CBDT issued a Circular 14 of 2023 specifying SOPs for the assessee Co-op Sugar