COMMNR. OF INCOME TAX, SALEM vs M/S DHARAMPURI DIST. CO-OP SUG. MILLS LD — C.A. No. 5704/2008

Case under Section XII-B. Status: Disposed.

Disposed

CNR: SCIN010120982006

Filing Date

05-May-2006

Registration No

C.A. No. 5704/2008

Diary Number

12098/2006

Order Date

08-Jan-2007

Document Type

ROP - of Main Case

Disposal Type

Allowed

Last updated 27-Jun-2026

Acts & Sections

Section XII-B

Petitioner(s)

  1. 1.COMMNR. OF INCOME TAX, SALEM

Respondent(s)

  1. 1.M/S DHARAMPURI DIST. CO-OP SUG. MILLS LD

    Adv. RADHA RANGASWAMY

Case History

  1. Case disposedDisposed

  2. 08-Jan-2007

    ROP - of Main CaseView PDF

  3. 05-May-2006

    Case filed

    Registration No. C.A. No. 5704/2008

View Full Judgment
casestatus.in Summary

Case Summary: On 08/01/2007, the Supreme Court heard the Income Tax Commissioner's Special Leave to Appeal against a Madras High Court judgment. The Court condoned the delay in filing and refiling the petition, issued notice to the respondent sugar mill, and framed the key question for consideration: whether Area Development Fund collections by sugar mills constitute trading receipts under Section 80-P of the Income Tax Act, 1961. The case was tagged with SLP(C) No.12355 of 2006 for consolidated hearing. This case analysis is maintained by casestatus.in based on publicly available court records.

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