Month: June 2000

Calcutta H.C : Whether, on the facts and circumstances of the case, the learned Tribunal was justified in law in holding that the assessee’s claim under s. 35CCA of the IT Act, 1961 is allowable even though the approval of the society had been withdrawn with retrospective effect?

High Court Of Calcutta CIT vs. Ethelbari Tea Co. (1932) Ltd. Section 35CCA Tarun Chatterjee & S.N. Bhattacharjee, JJ. IT Appeal No. 130 of 2000 21st June, 2000 Counsel Appeared : Agarwal, for the Revenue : Dutta, for the Assessee JUDGMENT BY THE COURT : This rule has been obtained by the Revenue Department by raising …

Bombay H.C : Whether non-refundable deposits collected by the assessee-society, out of the sugarcane purchase price payable to the canegrowers, are trading receipts of the assessee-society?

High Court Of Bombay CIT vs. Mula Sahakari Sakhar Karkhana Ltd. Section 28 S.H. Kapadia & R.M.S. Khandeparkar, JJ. ITA No. 333 of 2000 6th June, 2000 Counsel Appeared R.V. Desai with J.P. Deodhar, for the Appellant : Pramod Vaidya i/b A.N. Inamdar, for the Respondent JUDGMENT BY THE COURT Admit. Respondents waive service. Since a …
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