This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Breed Development Spend Treated as Revenue, Not Capital Expense
Case Law Details
- Case Name
- ACIT Vs Gujarat Co-operative Milk Marketing Federation Ltd. (ITAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2016-17
- Courts
- All ITAT, ITAT Ahmedabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
ACIT Vs Gujarat Co-operative Milk Marketing Federation Ltd. (ITAT Ahmedabad)
Breed Development Spend Is Revenue, Not Capital: ITAT Ahmedabad Dismisses Revenue Appeals in Amul Case
ITAT Ahmedabad “D” Bench, in ACIT vs Gujarat Co-operative Milk Marketing Federation Ltd. (AMUL) (ITA Nos. 1455 to 1459/Ahd/2025 for AYs 2016-17, 2018-19, 2020-21, 2021-22 & 2022-23, order dated 23-12-2025), dismissed all Revenue appeals, holding that co-operative & breed development expenditure is revenue in nature.
The assessee incurred substantial expenditure towards co-operative structure strengtheni...
Author Info
