SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI
ITA 738/SRT/2023[2012-13]Status: DisposedITAT Surat25 Nov 2025AY 2012-13
Bench: Shri Dinesh Mohan Sinha & Shri Bijyananda Pruseth
Section 143(3)Section 37(1)
ab initio and therefore, liable to be struck down.
12.
On the facts and in the circumstances of the case as well in law, the C.I.T.
(Appeals) failed to appreciate that the total cane price including the above
amount of Rs. 242,12,52,595/- is fully allowable both under section 28
and section 37 and the disallowance thereof results
