Supreme Court · 2005 INSC 74 · Decided 11 February 2005
Bhuna COOP. Sugar Mills LTD. v. Commissioner of Income Tax, Rohtak and ANR.
- Court
- Supreme Court of India
- Citation
- 2005 INSC 74 · [2005] 2 S.C.R. 83
- Case number
- CIVIL APPEAL No. 1100/2005
- Decided
- 11 February 2005
- Bench
- N. SANTOSH HEGDE, S.B. SINHA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 43B, 141(1)(A), 143(1)(a)
Headnote
MILLS LTD. A v. COMMISSIONER OF INCOME TAX, ROHTAK AND ANR. FEBRUARY 11, 2005 [N. SANTOSH HEGDE AND S.B. SINHA, H.] B Income Tax Act, 1961-Sections 43B, 141(1) (A) & 143(1) (a)-AYs 1992-93 and 1993-94-Appellant-assesseejiled returns claiming loss-While computing the loss, it sought for therefore remanded to Tribunal. Appellant-assessee, a cooperative sugar mill filed returns of income declaring loss. While computing the loss, assessee sought for deduction of D the interest payable to the creditors and debited in the profit and loss account. Assessing Officer while
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