TMI Blog2011 (8) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee filed an appeal before this Court (ITA No. 165 of 2005) and this Court vide order dated 12.10.2009 set aside the order of the Tribunal and remanded the matter for fresh decision in accordance with law - the issue had already been decided in favour of the assessee by relying upon the Full Bench decision of this Court in Bhudewal Cooperative Sugar Mills v. Commissioner of Income Tax [2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ane is marketing of agricultural produce grown by the members of the assessee society and the assessee society is eligible for deduction u/s 80P (2)(a)(iii) of the Act, despite the fact that (a) manufacture of sugar from sugarcane resulted in the emergence of totally a new substance, which is a commercial produce; and (b) in the manufacturing process, in fact, the assessee incurred all the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A) ] who vide order dated 17.2.2000 upheld the order of the Assessing Officer and dismissed the appeal. On further appeal by the assessee, the Tribunal vide order dated 23.11.2004 dismissed the appeal following the orders of the earlier years of the Tribunal in the case of the same assessee. Against the order of the Tribunal, the assessee filed an appeal before this Court (ITA No. 165 of 2005) and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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