VADODARA DISTRICT CO.OP. SUGARCANE GROWERS UNION LTD.,BARODA vs. THE DCIT, CIRCLE-3(1), BARODA
In the result, the appeal of the assessee is partly allowed for statistical purposes
ITA 507/AHD/2018[2014-15]Status: DisposedITAT Ahmedabad09 Nov 2022AY 2014-15
Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकर अपील सं./Ita Nos. 506-507/Ahd/2018 िनधा"रण वष"/Asstt. Years: 2012-2013 & 2014-2015 Vadodara District Co-Op. Sugarcane The Deputy Commissioner Growers Union Limited, Vs. Of Income Tax, At & Post Gandhara, Circle-3(1), Tal. Karjan, Vadodara. Dist. Vadodara-391201. Pan: Aaaav0287H
For Appellant: Ms Amrin Pathan, A.RFor Respondent: Shri Vijay Kumar Jaiswal, CIT. D.R with Shri Alpesh Parmar, Sr. D.R
Section 234BSection 234CSection 27ISection 37(1)
27I{1 )(c) of the Act.
ITA nos.506-507/AHD/2018
A.Y.s 2012-13 & 2014-15
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3. The interconnected issue raised by the assessee vide ground Nos. 1 to 9 of its appeal is that the learned CIT-A erred in confirming the disallowance of purchase cost of sugarcane over and above SMP for Rs. 37,65,02,637/- only.
4. Brief