C.I.T. vs SONHARI SAHAKARI SAKHAR KARKHANA LTD. — C.A. No. 6965/2012

Case Summary: C.A. No. 006965/2012 C.I.T. v. Sonhari Sahakari Sakhar Karkhana Ltd. On September 25, 2012, the Supreme Court heard consolidated appeals by the Income Tax Department challenging whether sugar cooperatives must include in taxable income the difference between market price and concessional rates charged to farmer-members. The Court remitted all matters to the Commissioner of Income Tax (Appeals) for de-novo consideration, directing investigation into whether concessional sales constitute industry practice, whether State Government resolutions support the practice, and the basis for monthly sale quantities. The appeals were disposed with no order as to costs. This case analysis is maintained by casestatus.in based on publicly available court records.