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1 - 10 of 19 (0.23 seconds)Section 80P in The Income Tax Act, 1961 [Entire Act]
M/S The Totgar'S Co-Op.Sale Sty.Ltd vs Income-Tax Officer,Karnataka on 8 February, 2010
It is also found from paragraph-3 of the decision of the Karnataka High Court
in Totgar's Co-operative Sale Society Ltd.'s case (supra) that the business
activity other than marketing of the agricultural produce actually resulted in
net loss to the society. Therefore, it appears that the assessee in Totgars was
carrying on some of the activities listed in clause (a) along with other
18
ITA Nos. 281, 282 & 87/JP/17
Shiksha Vibhag Karmacharigan Sahakari Samiti Ltd., Kota.
Section 80AB in The Income Tax Act, 1961 [Entire Act]
Shree Keshorai Patan Sahakari Sugar ... vs Ito, Bundi on 31 January, 2018
We note
that this Tribunal in case of ITO vs. Shree Keshorai Patan Sahakari Sugar Mill (supra)
while considering an identical issue has held in para 6 to 6.4 as under :-
Rajasthan Financial Corporation, ... vs Acit, Jaipur on 1 December, 2016
6.2 We further note that the Hon'ble Jurisdictional High Court in the case of CIT vs.
Rajasthan Rajya Sahakari Kray Vikray Sangh Ltd. (Supra) by following the decision of
Hon'ble Gujarat High Court in the case of Surat Vankar Sahakari Sangh Ltd. vs. ACIT,
72 taxmann.com 169 has held in as under: