2000 PLP 137 (PTD)
COMMISSIONER OF INCOME-TAX Versus KALKULAM VILAVANCODE TALUK COOPERATIVE MARKETING
| Citation | 2000 PLP 137 (PTD) |
| Forum / Court | 231 I T R 725 |
| Bench Members | K. A. Thanikkachalam and N. V. Balasubramanian, JJ |
| Parties | COMMISSIONER OF INCOME-TAX Versus KALKULAM VILAVANCODE TALUK COOPERATIVE MARKETING |
| Primary Law | Income-tax |
Q1: What are the key laws and sections cited in 2000 PLP 137 (PTD)?
This judgment primarily cites: Income-tax as referenced in Pakistani case law index.
Q2: Which judicial bench decided the case 2000 PLP 137 (PTD)?
The case was heard and decided by the 231 I T R 725 bench comprising: K. A. Thanikkachalam and N. V. Balasubramanian, JJ.
Q3: What is the official citation format for this judgment on Pakistan Law Portal?
Cite this legal precedent as: 2000 PLP 137 (PTD) (COMMISSIONER OF INCOME-TAX Versus KALKULAM VILAVANCODE TALUK COOPERATIVE MARKETING). Read the full summary and cross-referenced laws free on Pakistan Law Portal.
Laws Cited
Headnotes / Summary
Payment made to district welfare fund by assessee, a cooperative society
Entitled to deduction. Held, that the assessee, a cooperative society, was entitled to deduction with regard to the payment made by it to the District Welfare Fund from its total income. C.V. Rajan for the Commissioner. P.P.S. Janarthana Raja for the Assessee.
Judgment & Decree
K. A. THANIKKACHALAM, J.
In pursuance of the direction given by this Court in its order, dated February 23, 1981, in T.C.P. No.455 of 1980, the Tribunal referred the following question for the opinion of this Court under section 256(2) of the Income Tax Act, 1961: "Whether, on the facts and in the circumstances of this case, the Appellate Tribunal was correct in law in holding that the payment of Rs. 4,51,613 to the District Welfare Fund by the assessee (society) should be deducted from its total income?" The point for consideration is whether the assessee is entitled to deduction with regard to payment made to the District Welfare Fund by the assessee from its total income. A similar question came up for consideration this Court in T. C. No. 695 of 1982 in the case of CIT v. Kanyakumari District Cooperative Supply and Marketing Society. Nagercoil, wherein by a judgment, dated November 30,1994, this Court held that the assessee is entitled to deduction with regard to the payment made to the District Welfare Fund from the total income of the assesses In view of the above said decision of this Court, we answer the question referred to us in the affirmative and against the Department. No costs. M.B.A./3200/FC Order accordingly.