OP No. 2 and it
was renewed till March, 2013. Originally OP No. 4 had purchased plot
No. 11 from OP No. 1 vide Sale ... Op-7, letter dt. 26.3.09 Ex. Op-8, letter dt. 25.8.08 Ex. Op-9,
renewal certificate Ex. Op-10.
6. After going through the allegations
Devjibhai Bhikhabhai Patel Died ... vs Pal Co.Op.Sale ... on 8 April, 2015
Author: C.L.Soni
Bench: C.L. Soni
C/CRA/1414/1996 ... PATEL DIED THRO'HEIR
RAJESHKUMAR....Applicant(s)
Versus
PAL CO.OP.SALE SOCIETY....Opponent(s)
================================================================
Appearance:
MR RR MARSHALL, ADVOCATE for the Applicant
material cost)
Revised Profit 111,763,720
Adjusted OP/ Sales 10.69%
ITA No.2210/Ahd/2012 (By Assessee)
and ITA No.2154/Ahd/2012
Margin Method ("TNMM") considering Operating Profit/ Sales
("OP/Sales") as Profit Level Indicator ("PIT). A structured benchmarking process was
carried ... reflected in the TP Study report, identifying 7
comparables having average OP/Sales of 8.85%, whereas OP/Sales of the tested party i.e.
Manufacturing
Deodar Taluka Co-Op. Purchase & Sales ... vs Election Officer & 3 on 7 July, 2015
Author: Jayant Patel
Bench: Jayant Patel , Rajesh H.Shukla ... SPECIAL CIVIL APPLICATION NO. 10580 of 2015
==========================================================
DEODAR TALUKA CO-OP. PURCHASE & SALES UNION LD.....Petitioner(s)
Versus
ELECTION OFFICER & 3....Respondent
Vijapur Tal. Co.Op. Purchase & Sales ... vs Acharya & on 8 April, 2015
Bench: Jayant Patel , G.B.Shah
C/SCA/4210/1989 ORDER ... SPECIAL CIVIL APPLICATION NO. 4210 of 1989
====================================
VIJAPUR TAL. CO.OP. PURCHASE & SALES UNION LTD....Petitioner(s)
Versus
ACHARYA & 1....Respondent(s)
====================================
Appearance
Deodar Taluka CoOp. Purchase & Sales ... vs Election Officer & 3 on 1 July, 2015
Bench: Jayant Patel , Rajesh H.Shukla
C/SCA/10574 ... SPECIAL CIVIL APPLICATION NO. 10574 of 2015
==========================================================
DEODAR TALUKA COOP. PURCHASE & SALES UNION
LD.....Petitioner(s)
Versus
ELECTION OFFICER & 3....Respondent
been set to rest by the SC in the Totgars Co-op. Sale Society Ltd. vs.
ITO (2010)229 CTR (SC) 209 wherein it held ... Supreme Court in the case of Totgars Co-op. Sale Society Ltd.
(supra). The ld. DR submitted that in the case referred above , the
Apex
Supreme Court of India in the case of Totgars' Co-op. Sale
Society Ltd. Vs. ITO reported as 322 ITR 283 (SC), dismissed ... Supreme Court of India in the case of Totgars' Co-op. Sale
Society Ltd. Vs. ITO (supra). He contended that the issue in appeal
finished PLI = (see page (see page
goods (Steel OP/SALES 59 of 59 of PB)
Products PB)
2. Provision of
support
services TNMM ... Value Added Expenses (OP/VAE) for
support services and Operating Profit/Sales (OP/Sales) for trading
activity was selected as the Profit Level Indicator(hereinafter
