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2022 (4) TMI 1066 - AT - Income TaxExcess sugar cane price paid to the Members and Non-members - Sale of sugar cane at concessional rate to the Members - HELD THAT:- We find that the same issues have been adjudicated in the case of Karmaveer Shankarrao Kale Sahakari Sakhar Karkhana Ltd [2020 (12) TMI 1330 - ITAT PUNE] both the issues i.e. excess sugar cane price paid to Members and Non-members and the issue of sale of sugar at concessional rate to Members is remanded to the file of the ld. A.O for fresh adjudication for the purpose of giving effect to the directions of the Hon'ble Apex Court in its proper perspective. A.O shall comply with the principles of natural justice and adjudicate the issues as per law. The grounds of appeal raised by the assessee in both the appeals are therefore, allowed for statistical purposes.
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