2016 (3) TMI 357

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..... tection of milk animals and in pursuance of the said objective, it has to run technical administrative, financial and other necessary sport to the societies. The respondent - assessee collects milk from its member unions i.e. primary dairy cooperative society (DCS) and sells the milk and milk products to the consumer under its brand name ‘SARAS’ . For increasing the procurement of milk and protect .....

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..... JM And Vikram Singh Yadav, AM For the Appellant : Shri Raj Mehra, JCIT, DR For the Respondent : Shri P C Parwal, CA ORDER Per R P Tolani, JM The Revenue has filed an appeal against the order of the ld. CIT(A)II, Jaipur dated 12-07-2013 for the assessment year 2005-06. The assessee has filed the C.O. Respective grounds are raised by both the parties. Revenue s ground in I .....

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..... t expenses are allowable by following observation. On perusal of he objective, it is clear that the primary duty of the Respondent - assessee is to take into consideration that amount incurred towards the primary level societies from which is it engaged in procurement of milk. The respondent - assessee has incurred the aid amount for increasing the procurement of milk and protecting the dairy .....

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..... ucts to the consumer under its brand name SARAS . For increasing the procurement of milk and protecting the dairy farmers, it has to launch various schemes for inducing more and more milk produces to join the primary dairy cooperative society and for this purpose, it has incurred expenditure and thus, in our view, these expenses are directly related to the business of the respondent - assessee a .....

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..... dismissed and the order of the ld. CIT(A) is sustained on this issue. 2.4 The C.O. of the assessee is regarding challenging the assessment u/s 148 of the Act. Respectfully, following the decision of Hon'ble Rajasthan High Court in assessee's own case (supra), we have allowed the claim of the assessee on merit. Thus there is no need to go into the details of the assessee's C.O. which .....

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