2019 (6) TMI 1126

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....(s) : None ORAL ORDER (PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1 This Tax Appeal under Section 260A of the Income Tax Act, 1961 (for short, "the Act, 1961") is at the instance of the Revenue and is directed against the order passed by the Tribunal dated 2nd August 2018 in the ITA No.2533/Ahd/2016 for the assessment year 2012-13. 2 The Revenue has proposed the following two substanti....

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....er res integra in view of the decision of this Court in the case of Principal Commissioner of Income Tax 2, Vadodara vs. Gujarat Cop, Op. Milk Marketing Fedaration Ltd. [Tax Appeal No.1266 of 2018 and allied appeal decided on 22nd October 2018]. We quote the relevant observations: "9. Unfortunately, neither Commissioner of Income Tax (Appeals) nor the Tribunal addressed the question of ex....

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.... practice in calf rearing, low body weight of animals, lack of nutrition/mineral, poor health condition, lack of awareness amongst farmers about improved breeding practices etc. In furtherance of such objectives, the GCMMF would hold camps for village awareness, in select villages would carry out tagging and registration of animals, would hold fertility camps, would carry out mass deworming progra....