Laboratories Pvt. Ltd.. Further
Rs. 8,00,000/-from M/s. Parag Milk Foods and Rs. 8,00,000/-
from M/s. United Spirits ... each has been deducted by M/s. Parag Milk Foods
Limited and United Spirits Limited. He, therefore, held that the
amount of Rs. 24 lacs
that the assessee is a
milk co-operative society and collect the milk from members and manufacture milk products ... eligible to
use its brand name 'PARAG'. The assessee was in the business of collecting milk from its
members, purifying it, partly converting
only a commission agent
supplying milk on behalf of "Amul Milk" in the assigned area
and was entitled to fixed commission only ... Income- tax Officer- [2024]167
taxmann.com 289 (Delhi-Trib)
(iii) Parag Hashmukhbhai Davda Income- tax Officer - [2024]
161 taxmann.com 303 ( Rajkot-Trib
