Bench: Shri. Sudhanshu Srivastava
iv) under similar facts and circumstances in case of a similar cane cooperative society in the State of U.P., namely M/s Sahakari Ganna Vikas Samiti Ltd. Khadda AY 2011-12, the Hon'ble ITAT Allahabad has, in its referred order dt. 23.11.2016 in ITA no. 599/Alld/2014 (a copy of which has been submitted as annex