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2005 (6) TMI 31 - BOMBAY HIGH COURTCo-operative sugar factory – income of society - various funds/deposits collected/deducted by the assessee-society out of the sugarcane purchase price payable to the cane growers - addition on account of non-refundable deposits (NRD), interest on non-refundable deposits, the C.M's relief fund, cane development fund, education fund, college fund, famine relief fund, sugarcane development fund, small savings fund – Whether tribunal is justified in deleting the additions holding that various funds/deposits collected by the assessee-society out of sugarcane purchase price payable to the cane growers are not the trading receipts of the assessee
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