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TMI Blog2019 (6) TMI 1262X X X X Extracts X X X X X X X X Extracts X X X X ..... rincipal Commissioner of Income Tax 2, Vadodara vs. Gujarat Cop, Op. Milk Marketing Federation Ltd. [ 2018 (10) TMI 1385 - GUJARAT HIGH COURT] as held the activities carried under the said programme were all aimed at fertility improvement amongst milk animals. As part of the programme, the typical reasons for infertility such as improper practice in calf rearing, low body weight of animals, lack ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t revenue - R/TAX APPEAL NO. 154 of 2019 - - - Dated:- 24-6-2019 - MR J. B. PARDIWALA AND MR A. C. RAO, JJ. For The Appellant (s) : MR.VARUN K.PATEL (3802) For The Opponent (s) : None ORAL ORDER ( PER : HONOURABLE MR.JUSTICE J.B.PARDIWALA) 1. This Tax Appeal under Section 260-A of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ara vs. Gujarat Cop, Op. Milk Marketing Federation 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 attention on the allowability of the expendi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndition, 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 at mass scale, provide balanced ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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