submitted that the assessee incurred expenses to carry
out the objects of NDDB Act, 1987. Grants were given out of own
funds ... company it has no share holders. National
Dairy Development Board (hereafter NDDB) has been constituted
with-the objective of supporting of the Diary Cooperatives across
therefore, prays for the following:
i. To compute the assets transferred to NDDB at Rs.4,50,30,533/- only.
ii. To compute the income ... account.
(2) Surplus on transfer of assets to NDDB. This would attract capital gain
liability.
(3) Book profit of Rs.26,19,75,975/- claimed
wholly owned subsidiary company of the National
Dairy Development Board (NDDB). It has nothing to do with the
Government of India as alleged ... Institution of National
Importance under a Special Act of Parliament, the NDDB Act 1987 (Act 37
of 1987) and the respondent company being a wholly
record.
2. The petitioner - National Dairy Development Board (for
short 'NDDB') has challenged a notice dated 31.3.2014 issued
by the respondent - Assessing Officer ... Assessment Year 2009-10.
3. Brief facts are as under :
The petitioner - NDDB had filed the return of income for
the Assessment Year
complained
about respondent no.1, the National Dairy Development
Board ("NDDB" for short), of having wound up the milk
procurement system from ... Counsel for the petitioner submitted that previously for
and on behalf of NDDB, Mother dairy had set up milk
collection centres. Suddenly, however, Mother dairy
Yogesh Kanubhai Pathak vs Nddb on 25 July, 2016
Author: K.M.Thaker
Bench: K.M.Thaker
C/SCA/13383/2008 ORDER
IN THE HIGH ... CIVIL APPLICATION NO. 13383 of 2008
==========================================================
YOGESH KANUBHAI PATHAK....Petitioner(s)
Versus
NDDB....Respondent(s)
==========================================================
Appearance:
MR MAYANK DESAI, ADVOCATE for the Petitioner
entire equity of MD is held
by the National Dairy Development Board (NDDB). Even though MD's Board of Directors
manages its affairs, NDDB ... principal
CIC/SH/A/2014/001704
shareholder. The preamble of the NDDB Act indicates that one of the objects of the Act
was to merge
consisting of a nominee of the State Government,
a nominee of the NDDB and the Managing Director of the
Federation ... memorandum of Understanding,
dated 18.3.1989, between the State Government and the NDDB, it
was assured that the State Government would provide land
12
wherever required
Centre for Analysis, Research and Training (2003-
2007)
Director - National Analytical Lab (NDDB) (Dec. 2007 till
date).."
9. The petitioner contends that respondent ... clearly stated in his
application that he joined National Dairy development Board
(NDDB) few months back and, therefore, it is not possible
been to Anand, Ahmedabad to attend training program
conducted by NDDB, Anand from 05-01-2015 to 09-01-
2015 and she returned ... deputed for training program i.e., business
appreciation program conducted by NDDB at Anand from
05-01-2015 to 09-01-2015. The accused also