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Vegetables Pvt. Ltd. The National Dairy Development Board (NDDB)
was impleaded as the respondent no.3 in the writ petition ... Dairy Foods Processing Ltd. are the
subsidiaries of the respondent no.3 NDDB. The mistake in not impleading
M/s Mother Dairy Foods Processing
Revenue)
& 2810/Ahd/08, 4452/Ahd/07(Assessee)
ACIT vs. NDDB
AYs - 2004-05 & 2005-06
-2-
1. On the facts ... Section 32.
2.1. National Dairy Development Board (hereinafter referred to as
"NDDB") has several locations and its head office is at Anand (Gujarat
depreciation by the Assessing Officer.
(b) Surplus on transfer of assets to NDDB and remission of
liabilities requires to be taxed.
(c) Book profit ... case by holding that the surplus on
transfer of assets to NDDB and remission of liabilities is taxable in
spite of the fact that BIFR
purpose of the present case.
8. National Dairy Development Board (NDDB) is a body corporate constituted by
the Parliament under the National Dairy Development Board ... found in
April 2000 and is a fully owned subsidiary of the NDDB. All of the fully paid up
equity shares of MDFVPL
purpose of the present case.
8. National Dairy Development Board (NDDB) is a body corporate constituted by
the Parliament under the National Dairy Development Board ... found in
April 2000 and is a fully owned subsidiary of the NDDB. All of the fully paid up
equity shares of MDFVPL
sent the said tanker containing adulterated
mustard oil was sold to NDDB, Noida by A1, which was received by authorities of
NDDB, Noida ... shopkeepers and intentionally and
deliberately sold the same in one takner to NDDB, Patparganj, Delhi through broker
M/s Prem and Company
additional documents.
The certified copy of the agreement between the
plaintiff and NDDB is exhibited as `Ex.PA‟ whereas the
Extracts from Register of Copyrights ... adoption of the
aforesaid work the plaintiff was only a unit of NDDB, the
copyright in the work was registered in favour of NDDB
grant from the National Dairy Development Board
[hereinafter referred to as, the
NDDB ]. The Revenue
contended that such receipt is in the nature of revenue ... under the similar circumstances, the grant received by the assessee
concerned from NDDB was treated as a capital receipt. The Tribunal
reproduced portion
year 1988. As part of the agreement between National Dairy Development Board (NDDB) and Government of Tamil Nadu which sponsored TANCOF Project, the petitioner ... framing policies, planning, preparation of scheme proposal, obtaining orders from Government/sponsors NDDB/financial sanction, formulation of procedures/strategies apportioning targets both physical and financial
Corporation constituted under the National Dairy
Development Board Act, 1987 (NDDB Act). Earlier, in view of the
provisions of section 44 of the NDDB ... vide section 162
of the Finance Act, 2002, section 44 of the NDDB Act, came to be
omitted with effect from 1.4.2003. The petitioner Board
