2016 (3) TMI 357

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....: Shri P C Parwal, CA ORDER Per R P Tolani, JM The Revenue has filed an appeal against the order of the ld. CIT(A)II, Jaipur dated 12-07-2013 for the assessment year 2005-06. The assessee has filed the C.O. Respective grounds are raised by both the parties. Revenue's ground in ITA No. 739/JP/2013 "The ld. CIT(A) has erred in deleting the addition of Rs. 1,30,60,000/- made by the AO ....

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....the Respondent - assessee is to take into consideration that amount incurred towards the primary level societies from which is it engaged in procurement of milk. The respondent - assessee has incurred the aid amount for increasing the procurement of milk and protecting the dairy farmers from the threat of the private milk vendor, launched various schemes from time to time for inducing more and mor....

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....rs, it has to launch various schemes for inducing more and more milk produces to join the primary dairy cooperative society and for this purpose, it has incurred expenditure and thus, in our view, these expenses are directly related to the business of the respondent - assessee and incurred for commercial expediency. It is also a finding of fact that the respondent - assessee has also charged 'Cess....