High Court of Judicature at Bombay Hears Multiple Writ Petitions Challenging Purchase Tax Orders in Relation to Sugarcane Purchase Tax. Petitions Include Sugar Factories Disputing Tax Liability Under the Relevant State Legislation.
1 Jan 1970...
Search Results for "Sugarcane Price"
116 result(s) found
Found 116 result(s)
High Court
Bombay High Court Dismisses Revenue Appeals in Cooperative Sugar Factory Tax Cases — Cane Price Subsidy Not Taxable as Revenue Receipt. Subsidy paid by State Government to sugar factories for sugarcane price differential is a capital receipt not liable to income tax under Section 4 of the Income Tax Act, 1961.
30 Nov -0001The case involves multiple tax appeals filed by the Commissioner of Income Tax, Pune, against various cooperative sugar factories in Ahmednagar distri...
- 151
High Court
Bombay High Court Dismisses Revenue Appeal in Income Tax Case — Funds Collected by Sugar Cooperative from Cane Growers Held Not Trading Receipts. The Court followed Supreme Court precedent in CIT v. Shri Chhatrapati Sahakari Sakhar Karkhana Ltd. (270 ITR 1) and its own Division Bench in Krishna Sahakari Sakhar Karkhana Ltd. v. CIT (229 ITR 1) to hold that various funds and deposits collected from cane growers are not trading receipts.
8 Aug 2005The Revenue appealed under Section 260A of the Income Tax Act against the order of the Income Tax Appellate Tribunal. The Tribunal had deleted additio...
- 197
High Court
Bombay High Court Dismisses Revenue's Appeal in Cooperative Sugar Factory Tax Case — Payments for Sugarcane Purchase Price Not Disallowable Under Section 40A(2). The Tribunal's finding that payments made by a cooperative society to its members/non-members for sugarcane purchase price in excess of State advised price were not excessive or unreasonable within Section 40A(2) and Section 37(1) of the Income Tax Act, 1961 was upheld.
21 Dec 2017The case involves an appeal filed by the Commissioner of Income Tax (Revenue) against the order of the Income Tax Appellate Tribunal (ITAT) which had ...
- 75
High Court
Bombay High Court Allows Revenue Appeals in Cooperative Sugar Factory Tax Deduction Cases. Deductions from sugarcane price for various purposes held to be income of the society under Income Tax Act, 1961.
28 Jun 2005The Revenue filed appeals under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribunal. The respondents, coop...
- 78
High Court
Bombay High Court Upholds ITAT Decision on Non-Refundable Deposits Not Being Trading Receipts in Sugar Cooperative Case. Funds collected from sugarcane purchase price held not to be trading receipts following Supreme Court precedent in Bazpur Co-op. Sugar Mills Ltd.
5 Jul 2005The case involves a reference under the Income Tax Act, 1961, by the Revenue against the decision of the Income Tax Appellate Tribunal (ITAT) in favor...
- 105
High Court
Bombay High Court Directs Police to Register FIR Against Sugar Mill Officials for Non-Payment of Sugarcane Price Under Essential Commodities Act, 1955 and Sugarcane (Control) Order, 1966. The court held that failure to pay sugarcane price within prescribed period is a cognizable offence, and police must register FIR under Section 154 CrPC.
17 Feb 2020The petitioner, Pawan Ramkisan Chandak, a farmer, filed a criminal writ petition before the Bombay High Court, Aurangabad Bench, seeking a direction t...
- 20
Supreme Court
Supreme Court Upholds State's Levy of Sales Tax on Cane Jaggery While Exempting Palm Jaggery Under Madras Act. Classification Upheld as Cane and Palm Jaggery Are Commercially Different and Tax Does Not Violate Article 14 or 301.
17 Jul 1969The appellants, dealers in cane jaggery in Tamil Nadu, challenged the levy of sales tax on cane jaggery while palm jaggery remained exempt, under the ...
- 48
High Court
Bombay High Court Allows Deduction for Provision for Research Contribution and Disallows Addition of Concessional Sugar Sale Difference Under Section 40A(2) of Income Tax Act, 1961. The court held that Section 40A(2) applies only to expenditure, not to sale of goods, and that a provision for contribution to a research institute is deductible under Section 35(1) even if not actually paid.
10 Feb 2012The case involved a tax appeal by the Commissioner of Income Tax against Shetkari Sahakari Sakhar Karkhana Limited, a cooperative sugar factory. Two i...
- 102
High Court
Bombay High Court Dismisses Management's Challenge to Industrial Court Award on Wage Classification for Sugar Workers. Union's Claim for Proper Designation and Pay Scales from Commencement of Production Upheld as Reasonable.
19 Aug 2006The judgment concerns two writ petitions challenging an award of the Industrial Court at Kolhapur in Reference (IC) No.17 of 1985 dated 12/12/1988. Th...
- 88
