Supreme Court of India
Udaipur Sahakari Upbhokta Thok Bhandar Ltd. v. Commissioner of Income-tax
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We hold that the High Court was right in coming to the conclusion that the assessee was storing the commodities in question in its godowns· as part of its own i F trading stock, hence it was not entitled to claim deduction for such margin under Section 80P(2)(e) of the 1961 Act.
Judgment, page 25
Where later benches applied it
- 2021 The Mavilayi Service Cooperative Bank Ltd. & Ors. v. Commissioner of Income Tax, Calicut & Anr.
Of those, 1 relied on
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