Supreme Court · 2014 INSC 350 · Decided 29 April 2014
Rajasthan R.S.S. & Ginning Mills FED. LTD. v. DY. Commissioner of Income Tax, Jaipur
- Court
- Supreme Court of India
- Citation
- 2014 INSC 350 · [2014] 7 S.C.R. 336
- Case number
- CIVIL APPEAL No. 3880/2003
- Decided
- 29 April 2014
- Bench
- ANIL R. DAVE, SHIVA KIRTI SINGH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 72, 72A
Headnote
Income Tax Act, 1961 - ss. 72 and 72A - Co-operative c society - Amalgamation of - Set-off of losses_ of amalgamating societies against profits of the amalgamated society - Entitlement to - Four co-operative societies wherein the State Government had substantial share co-operative society - Upon D amalgamation, registration of said four co-operative societies cancelled and all their assets and liabilities taken over by the appellant society - After amalgamation, when Income-Tax returns filed by appellant society, it wanted to get accumulated losses of
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