2019 (6) TMI 1126

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....RABLE 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 substantial questions of law in its memorandum of t....

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.... 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 expenditure being capital in nature and focused entire attentio....

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....f 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 programmes, would distribute mineral mixture, carry out vaccination....