2015 (8) TMI 520

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... engaged in marketing of agricultural produce of its members, it is entitled for the exemption as provided under Section 80-P (2) (a) (iii) - Held that:- In view of the order passed in Morinda Co-operative Sugar Mills Ltd. v. CIT [2012 (9) TMI 847 - SUPREME COURT ] if an operation/process renders a commodity or article fit for use for which it is otherwise not fit, the operation/process falls wit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s of capital nature - Civil Appeal No. 3230 of 2015. - - - Dated:- 30-3-2015 - MADAN B. LOKUR AND ADARSH KUMAR GOEL, JJ. Maninder Singh, Additional Solicitor General of India (S. A. Haseeb, D. L. Chidanand and Mrs. Anil Katiyar, Advocates, with him) for the appellant S. K. Mukhi, Akshat Goel and Ms. Prerna Goswamy, Advocates, for the respondent ORDER 1. Leave granted. 2. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X