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        Allahabad High Court: Department wins income-tax case on reserve fund credit balances.

        Commissioner Of Income-Tax Versus Bazpur Co-Operative Sugar Factory Limited

        Commissioner Of Income-Tax Versus Bazpur Co-Operative Sugar Factory Limited - [1996] 222 ITR 90, 146 CTR 276 The High Court of Allahabad heard an income-tax reference case under section 256 of the Income-tax Act, 1961. Three questions were referred for opinion regarding credit balances in the Loss Equalisation and Capital Redemption Reserve Fund. The Court ruled in favor of the Department based on a previous Supreme Court decision in CIT v. Bazpur Co-operative Sugar Factory Ltd. The third question was not answered as agreed by both parties.

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