Court :
SUPREME COURT
Brief :
Whether compulsory deduction made by sugar cooperative societies on account of non-refundable and refundable deposits and other funds are revenue receipts liable to be taxed under the Income Tax Act.
Citation :
Siddheshwar Sahakari Sakhar Kaarkhana Ltd. Vs. C.I.T
(2004) 270 ITR 1 (SC)
Browse CAclubindia ads free.
Latest updates on WA.
Daily E-Newsletter and much more.
CCI PRO annual subscription :
Duration : 1 year
(Prices Inclusive of GST)
Certification Course on GSTR-3B Reconciliation with GSTR-2B through Chat GPT