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“Section 16(2)(k)”

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

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 742/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.\n•\nThe CIT(A) accepted the contention of the Appellant that it is\nengaged in the business of financing as per section 16(2)(k) of NDDB\nAct and thereby allowed bad debts written off as an expenditure.\n•\nSection 16 of the NDDB Act, provides powers and functions ... authorities.\nLd. CIT(A) held that the assessee has rightly contended that the\nassessee is also in the business of financing as per Section 16(2)(k)\nof the NDDB Act. Therefore bad debts written off in the book of\naccounts should be allowed as an expenditure. However

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 740/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 739/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.\n\n• The CIT(A) accepted the contention of the Appellant that it is\nengaged in the business of financing as per section 16(2)(k) of NDDB\nAct and thereby allowed bad debts written off as an expenditure.\n\n• Section 16 of the NDDB Act, provides powers ... authorities.\nLd. CIT(A) held that the assessee has rightly contended that the\nassessee is also in the business of financing as per Section 16(2)(k)\nof the NDDB Act. Therefore bad debts written off in the book of\n\nA.Ys.2012-13 to 2018-19 Page

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 738/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 737/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.\n•\nThe CIT(A) accepted the contention of the Appellant that it is\nengaged in the business of financing as per section 16(2)(k) of NDDB\nAct and thereby allowed bad debts written off as an expenditure.\n•\nSection 16 of the NDDB Act, provides powers and functions ... authorities.\nLd. CIT(A) held that the assessee has rightly contended that the\nassessee is also in the business of financing as per Section 16(2)(k)\nof the NDDB Act. Therefore bad debts written off in the book of\naccounts should be allowed as an expenditure. However

ACIT, ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 736/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

ACIT,ANAND CIRCLE, ANAND, ANAND vs. NATIONAL DAIRY DEVELOPMENT BOARD, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 735/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 728/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 727/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2017-18
Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.\n\n•\nThe CIT(A) accepted the contention of the Appellant that it is\nengaged in the business of financing as per section 16(2)(k) of NDDB\nAct and thereby allowed bad debts written off as an expenditure.\n\n•\nSection 16 of the NDDB Act, provides powers ... authorities.\nLd. CIT(A) held that the assessee has rightly contended that the\nassessee is also in the business of financing as per Section 16(2)(k)\nof the NDDB Act. Therefore bad debts written off in the book of\n\nI.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 726/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2016-17

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 725/AHD/2023[2015-16]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2015-16

Bench: DR. BRR Kumar, Vice President\nAnd Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.\n\n• The CIT(A) accepted the contention of the Appellant that it is\nengaged in the business of financing as per section 16(2)(k) of NDDB\nAct and thereby allowed bad debts written off as an expenditure.\n\n• Section 16 of the NDDB Act, provides powers ... authorities.\nLd. CIT(A) held that the assessee has rightly contended that the\nassessee is also in the business of financing as per Section 16(2)(k)\nof the NDDB Act. Therefore bad debts written off in the book of\n\naccounts should be allowed as an expenditure. However

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 724/AHD/2023[2014-15]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2014-15

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 723/AHD/2023[2013-14]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2013-14

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

NATIONAL DAIRY DEVELOPMENT BOARD,ANAND vs. THE DY.CIT, ANAND CIRCLE, ANAND

In the result, the appeals filed by the Revenue in ITA Nos

ITA 722/AHD/2023[2012-13]Status: DisposedITAT Ahmedabad23 Jun 2025AY 2012-13

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 115JSection 143(3)Section 14ASection 35DSection 36(1)Section 36(1)(viii)Section 37(1)

satisfied.  The CIT(A) accepted the contention of the Appellant that it is engaged in the business of financing as per section 16(2)(k) of NDDB Act and thereby allowed bad debts written off as an expenditure.  Section 16 of the NDDB Act, provides powers and functions of NDDB ... authorities. Ld. CIT(A) held that the assessee has rightly contended that the assessee is also in the business of financing as per Section 16(2)(k) of the NDDB Act. Therefore bad debts written off in the book of I.T.A Nos: 722 to 728/Ahd/2023 and ors. A.Ys

Section 16(2)(k) — 14 judgments | BharatTax | BharatTax