COMMNR. OF INCOME TAX, NAGPUR vs NAGPUR ZILLA S. SAHAKARI SOOT GIRNI LTD. — C.A. No. 2842/2006
Case under Section III. Status: Disposed.
CNR: SCIN010066272004
Filing Date
24-Mar-2004
Registration No
C.A. No. 2842/2006
Diary Number
6627/2004
Order Date
07-Jul-2006
Document Type
ROP - of Main Case
Disposal Type
Allowed
Last updated 19-Jun-2026
Acts & Sections
Petitioner(s)
-
1.COMMNR. OF INCOME TAX, NAGPUR
Respondent(s)
-
1.NAGPUR ZILLA S. SAHAKARI SOOT GIRNI LTD.
Adv. N. ANNAPOORANI
Case History
Case Summary: C.A. No. 002842/2006 On July 7, 2006, the Supreme Court heard the Income Tax Commissioner's appeals against the High Court's judgment dismissing the Revenue's application under Section 256(2) of the Income Tax Act. The Court granted leave and allowed the appeals, setting aside the High Court's order and referring the case back to the High Court to reconsider whether gift articles given to shareholders at Annual General Meetings qualify as deductible business expenditure under Section 37(1). No costs awarded. This case analysis is maintained by casestatus.in based on publicly available court records.
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