TMI Blog2012 (12) TMI 1090X X X X Extracts X X X X X X X X Extracts X X X X ..... ER PER HARI OM MARATHA, J.M. This is a bunch of above captioned appeals filed by Krishi Upaj Mandi Samiti s of Sriganganagar , Gajsinghpur, Padampur and Raisinghnagar. In all these appeals, a common issue regarding claim of exemption u/s 11(1)(a) of the Act is involved. Therefore, for the sake of convenience and brevity, we are deciding them all by this common order. ITA No. 204/JU/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Account [P.D. A/c]. 3. Without much ado, we have found that the issue involved in this appeal and all the other appeals stands fully covered in favour of the appellants by the decision of this Bench rendered in the case of various samities, including these very samities dated 1.9.2009. The relevant para i.e. para 6 is being reproduced for ready reference: 6. We have heard the parties and h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A), therefore, cannot be said to have committed any error in entertaining the claim for deduction made before him as such. 4. In the other cases also, the facts are identical except for the figure of receipts [income] and expenditure. 5. We have found that the issues involved in all these appeals stand squarely covered by the Jodhpur Bench decision [supra] rendered in ITA No. 385/JU/2009. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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