Browse Tax Judgements
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Gopmahal Samabay Krishi Unnayan Samity Ltd. Vs. ACIT, Circle-38, Midnapore
I.T.A. Nos.: 76 & 77/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘SMC’ Bench, Kolkata18 Mar 2025
The assessee, Gopmahal Samabay Krishi Unnayan Samity Ltd., a Primary Agricultural Co-operative Society, filed returns for the assessment years 2015-16 and 2017-18. The case was selected for limited scrutiny, and the assessee claimed deducti…
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Kamalpur Jotekanuragarh S K U S Limited Vs. ACIT, Circle-38, Medinipur
382/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA28 Oct 2025
The assessee is a Primary Agricultural Cooperative Credit Society registered under the West Bengal Cooperative Societies Act, 2006. It is engaged in the business of fertilizers, seeds, providing KCC loans to members, SHG loans, and banking …
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