TMI Blog2018 (12) TMI 1657X X X X Extracts X X X X X X X X Extracts X X X X ..... rtility amongst milch animals by addressing the issues which caused infertility. The expenditure, therefore, was for the purpose of its business and would not be co-relatable to any tangible returns which can be expected out of such expenditure. Thus, this court has held that such expenditure incurred by the assessee is not capital in nature. The above decision of GUJARAT CO. OP. MILK MARKETING FE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 respectively, by proposing the following common question stated to be a substantial question of law: Whether on the facts and in the circumstances of the case, the learned ITAT has erred in law and on facts in confirming the deletion of disallowance of Animal Breeding Co-operative Development Expenses of ₹ 1,12,57,956/- made by the assessing officer as capital expenditure? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no reason to interfere with the order passed by the Commissioner (Appeals). 4. The decision of the Tribunal in the case of Gujarat Cooperative Milk Marketing Federation Ltd. came to be carried in further appeal before this court in Tax Appeal No.1266 of 2018 and Tax Appeal No.1267 of 2018. This court vide judgment and order dated 22.10.2018, affirmed the orders passed by the Tribunal by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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