CIT Versus Baba Saheb Kedar Ginning and Pressing Cooperative Society Ltd. (Supreme Court)

Whether the rate prescribed by the Agreement between the assessee(s) and the Federation(s) is a composite charge, as submitted by the assessee(s), or whether the said rate is exclusively for ginning and pressing de hors the godown rent? According to the assessee(s), the work undertaken by it is not merely processing, ginning and pressing of cotton but, in addition to the afore-stated activities, a facility is also provided by it for storage of bales in the go downs/warehouses owned by the assessee(s).

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 258 OF 2005

Commissioner of Income Tax, Nagpur

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