https://www.taxtmi.com/caselaws?id=767415 ITAT Pune set aside CIT(A)'s deletion of addition regarding concessional sugar sales by cooperative sugar factory. While acknowledging customary practice of selling sugar at concessional rates to farmers, tribunal found assessee failed to provide specific details about number of members/non-members receiving concessional sugar and compliance with Maharashtra Sugar Commissioner's directions limiting sales to 5 kgs per month to members only. Matter remanded to CIT(A) for fresh adjudication considering SC precedent in Krishna SSK Ltd. and specific factual requirements. Revenue's appeal allowed for statistical purposes. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 02 Mar 2026 13:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767415 ITAT Pune set aside CIT(A)'s deletion of addition regarding concessional sugar sales by cooperative sugar factory. While acknowledging customary practice of selling sugar at concessional rates to farmers, tribunal found assessee failed to provide specific details about number of members/non-members receiving concessional sugar and compliance with Maharashtra Sugar Commissioner's directions limiting sales to 5 kgs per month to members only. Matter remanded to CIT(A) for fresh adjudication considering SC precedent in Krishna SSK Ltd. and specific factual requirements. Revenue's appeal allowed for statistical purposes. Case-Laws Income Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767415