2023 (6) TMI 1143

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....nt(s) : Mr. Balbir Singh, A.S.G., Mr. Arijit Prasad, Sr. Adv., Mr. Raj Bahadur Yadav, AOR, Mr. Prashant Singh II, Adv., Mr. Rupesh Kumar, Adv. And Mr. Prahlad Singh, Adv. ORDER 1. Feeling aggrieved and dissatisfied with the impugned judgment and order dated 04.04.2009 passed by the High Court of Judicature at Bombay passed in Income Tax Appeal No. 290 of 2006, by which the High Court has dis....

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.... Senior Advocate, appearing on behalf of the Revenue and having gone through the finding recorded by the ITAT as well as the High Court and that the amount was paid, may be, at the end of the previous year only to the milk suppliers, which was for the quantity of milk supplied and in terms of the quality supplied and the amount was not paid to all the shareholders and not paid out of the profits a....