THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

THE ACIT, CIRCLE-1,, BHARUCH vs. BHARUCH DISTRICT CENTRAL CO. OP. BANK LTD.,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

BHARUCH DISTRICT CENTRAL CO.-OP. BANK LTD.,,BHARUCH vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX, BHAURCH RANGE,, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

THE BHARUCH DIST.CENTRAL CO.OP.BANK LTD.,,BHARUCH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, BHARUCH

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

transferred to bed debts reserve. On the other hand, the Revenue has challenged the order of ld. CIT(A) in granting relief on the deduction of diminution of Rs. 5.365 crore and allowing deduction under Section 36(1)(viia) to the extent of 7.500 crores. 16. We have heard the submissions of the learned Commissioner of Income- tax/ departmental representative

SHREE KHEDUT SAHAKARI KHAND UDYOG MANDLI LTD.,BARDOLI vs. INCOME TAX OFFICER, WARD-1, BARDOLI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/-@\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

SAHAKARI KHAND UDUOG MANDAL LTD.,NA vs. ARIVS.DCIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/- @\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

DCIT, CENTRAL CIRCLE-2, SURAT, SURAT vs. DHANPRIYA PRINTS PVT. LTD.,, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

143(2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT vs. BETEX INDIA LIMITED, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

143(2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

BETEX INDIA LIMITED,SURAT vs. DY. COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2, SURAT

In the result, Ground No. 4 to 6 raised by the Revenue in ITA

Bench: Shri Pawan Singh, Hon'Ble & Dr. A. L. Saini, Hon'Ble Accountnat Member (Physical Court Hearing) Sl.

143(2) of the Act dated 25.02.2016 was also issued and served upon the assessee. A questionnaire under section 142(1) of the IT Act, 1961 dated 25.02.2016 was issued to the assessee to furnish details in respect of share application money of Rs.2,20,00,000/- received in AY.2008-09. The assessee company was requested to furnish the details before

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD.,, NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/-@\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,.,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, , NAVSARI

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/- @\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

SAHAKARI KHAND UDYOG MANDAL LTD.,,GANDEVI vs. ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/-@\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

SAHADARI KHAND UDYOG MANDAL LTD.,,NA vs. ARIVS.ACIT, NAVSARI CIRCLE, NAVSARI, NAVSARI

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/-@\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

ACIT, NA vs. ARI CIRCLE, NAVSARIVS.M/S. MAROLI VIBHAG, KAND UDYOG SAHAKARI MANDALI LTD., NAVSARI

In the result, all the appeals are disposed of in the manner indicated\nhereinbefore

transfer of profits effected by payment of\nSugarcane purchase price at the rate over and above the Fait and\nRemunerative Price (FRP) holding that profit element embedded in the\nsugarcane purchase price paid to the member farmer is Rs. 13,14,995/-@\nRs.11/- per MT on purchase of 119544.985 MT sugarcane from member\nfarmers when sugarcane purchase price given

ACIT, NA vs. ARI CIRCLE., NAVSARIVS.M/S. MAROLI VIBHAG KHAND UDYOG SAHAKARI MANDALI LTD,, NAVASARI

143(3) of the Act for the\nrelevant assessment years, rightfully allowing the Final Cane Price being\napproved by the State Government, duly substantiated by the Certificate\nissued by the State Government authorities, as the business expenditure\nu/s 37(1) r.w.s. 36(1)(xvii) of the Act and therefore, the order of the CIT\n(Appeals) upholding