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Search Results for "co-operative sugar factory"

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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 2012

The case involved a tax appeal by the Commissioner of Income Tax against Shetkari Sahakari Sakhar Karkhana Limited, a cooperative sugar factory. Two i...

High Court

High Court of Bombay Dismisses Appeal of Sugar Factory in Central Excise Duty Dispute — Section 11-D of Central Excise Act, 1944 Applies Even When Exemption Under Section 5-A is Available. The court held that the amount collected as duty from buyers is recoverable under Section 11-D regardless of exemption, and the assessee cannot retain such amount.

8 Sep 2017

The appellant, Jalna Sahakari Sakhar Karkhana Ltd., a sugar factory, filed a first appeal under Section 35-G of the Central Excise Act, 1944, challeng...

High Court

Bombay High Court Dismisses Petitioners' Challenge to Cooperative Society Elections Due to Laches and Alternative Remedy. Petitioners failed to challenge election notification in time and did not exhaust remedy under Section 152 of Maharashtra Co-operative Societies Act, 1960.

11 Nov 2025

The petitioners, who are members of Deshbhakta Ratnappanna Kumbhar Panchaganga Sahakari Sakhar Karkhana Ltd., a cooperative sugar factory, filed two w...

High Court

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

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High Court

Bombay High Court Quashes Lokayukta's Direction to Withhold Sugarcane Payments in Property Dispute — Lack of Jurisdiction and Violation of Natural Justice. Lokayukta exceeded its powers under Maharashtra Lokayukta and Upa-Lokayuktas Act, 1971 by directing a cooperative society to pay sugarcane proceeds to one party without hearing the other, when civil and cooperative courts were already seized of the dispute.

17 Oct 2024

The petitioners, Bhiku Anna Tambe and Laxman Anna Tambe, and respondent No.1, Ganpat Anna Tambe, are brothers involved in a pending dispute regarding ...

High Court

Bombay High Court Directs Director of Sugar to Decide Representation in Cooperative Sugar Factory Constituency Reorganization Dispute. Court declines interim relief as no election announced, grants liberty to approach if occasion arises.

8 Mar 2010

The petitioners, members of Vasant Sahakari Sakhar Karkhana, a cooperative sugar factory, filed a writ petition challenging the manner in which the co...

High Court

Bombay High Court Dismisses Income Tax Appeal, Upholds Tribunal's Deletion of Addition for Education Fund and Remand for College Fund. Contributions to Education Fund Under Section 68 of Maharashtra Co-operative Societies Act Deemed Not Income; College Fund Issue Remanded to Determine Factual Basis.

4 Jul 2005

The appeal before the Bombay High Court was filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income T...

High Court

Bombay High Court Allows Revenue's Appeal on Differential Payment to Cane Growers as Expenditure Under Section 37 of Income Tax Act, 1961. Tribunal's deletion of additions for contribution to Vasant Dada Sugar Institute and concessional sugar sale to members set aside.

21 Dec 2017

The Revenue filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) which ha...

High Court

Bombay High Court Allows Cooperative Housing Society's Challenge to Labour Court and Gratuity Proceedings. Ex-Manager's Claims Under Section 33-C(2) of Industrial Disputes Act and Payment of Gratuity Act Dismissed as Society is Neither an 'Industry' Nor an 'Establishment'.

5 Jan 2026

The Petitioner, Apsara Co-operative Housing Society Ltd., is a cooperative housing society registered under the Maharashtra Co-operative Societies Act...

High Court

Bombay High Court Dismisses Writ Petitions Against Fresh Voter List Cut-off Date in Cooperative Elections. The Court upheld the validity of a new cut-off date prescribed by the State Cooperative Election Authority under Sections 27(3A) and 73CB of the Maharashtra Cooperative Societies Act, 1960, holding that since the final voters list had not been declared, the authority could initiate a fresh cut-off date.

30 Jan 2024

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