Supreme Court · 1989 INSC 140 · Decided 26 April 1989
Broach DISTT. Co-Operative Cotton Sales Ginning & Pressing Society LTD. v. Commissioner of Income Tax, AHMEDABAD.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 140 · [1989] 2 S.C.R. 720
- Case number
- CIVIL APPEAL No. 513/1975
- Decided
- 26 April 1989
- Bench
- R.S. PATHAK, M.H. KANIA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 81(i)(c), 8l(i)
Headnote
BROACH DISTI. CO-OPERATIVE COTION SALES GINNING & PRESSING SOCIETY L'IJ). v. COMMISSIONER OF INCOME TAX, AHMEDABAD. APRIL 26, 1989 [R.S. PATHAK CJ. AND M.H. KANIA, J.) ~ Income Tax Act, 1961: Section 81(i)(c)-Assessee-Co-opera­ tive Society-Income from ginning and pressing-Whether exempt The assessee charged the members a certain amount6y way of ginning and pressing charges ana further charged commission for the sale of the finished product. For the assessment years 1961-62 to 1963-64, the assessee claimed that the receipts from the ginning and pressing activities were
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