IN INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH Before: Shri N.K. Billaiya, Accountant Member and Shri Mahavir Prasad, Judicial Member ITA Nos. 1119 & 1900/Ahd/2012 Assessment Years 2005-06 & 2008-09 Gurajrat Co-operative ACIT, Marketing Federation Anand Circle Ltd., Amul Dairy Road, Vs (Respondent) Anand PAN: AAAAG5588Q (Appellant) ITA Nos. 3037/Ahd/2010 & 597/Ahd/2013 Assessment Years 2007-08 & 2009-10 Gurajrat Co-operative ACIT, Marketing Federation Anand Circle Ltd., Amul Dairy Road, Vs (Respondent) Anand PAN: AAAAG5588Q (Appellant) ITA Nos. 1226 & 1977/Ahd/2012 Assessment Years 2005-06 & 2008-09 I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 2 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT ACIT/DCIT, Gurajrat Co- Anand Circle operative (Appellant) Vs Marketing Federation Ltd., Amul Dairy Road, Anand PAN: AAAAG5588Q (Respondent) ITA Nos. 2968/Ahd/2010 & 924/Ahd/2013 Assessment Years 2007-08 & 2009-10 ACIT/DCIT, Gurajrat Co- Anand Circle operative (Appellant) Vs Marketing Federation Ltd., Amul Dairy Road, Anand PAN: AAAAG5588Q (Respondent) Revenue by: Shri Kamlesh Makwana, Sr. D.R. Assessee by: Shri Sunil H. Talati, A.R. Date of hearing : 05-09-2016 Date of pronouncement : 30-09-2016 /ORDER PER : MAHAVIR PRASAD, JUDICIAL MEMBER:- I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 3 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT These are eight appeals No. ITA 1119/Ahd/2012, ITA No. 1900/Ahd/2012, then ITA No. 3037/Ahd/2012 for Assessment Year 2007-08 and ITA No. 597/Ahd/2013 for Assessment Year 2009-10 have been preferred by assesssee/appellant whereas following four numbers have been preferred by department against order of Commissioner of Income Tax(A). These appeals were heard together and are being disposed of by this consolidated order for sake of convenience. 2. In ITA No.1119/Ahd/2012 Assessment Year 2005-06, assessee has taken following grounds:- 1. learned C.I.T. (Appeals) has erred in holding that issuance of Notice u/s. 147 of I.T. Act was valid and not accepting contention that there being no escapement of income reopening is bad in law. It is submitted that proceedings initiated u/s. 147 and 148 of I.T. Act are bad in law and same be held so now. 2. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 1,50,00,000/- being assistance given to JKMPC Ltd. On ground that said expenditure was not incurred for purpose of business and appellant did not gain any benefit thereon. It is submitted that conclusion arrived at and basis of disallowance is totally incorrect on facts and on law. expenditure incurred in providing assistance to Jammu & Kashmir Milk Producers Co-Operative Limited was in nature of Co-operative development expenditure incurred wholly and exclusively for purpose of business of assessee. It is accordingly submitted that disallowance confirmed by learned C.I.T. (Appeals) be deleted. 3. learned C.I.T. (Appeals) further erred both in law and on facts in confirming action of Assessing Officer allowing only 10% depreciation as against 100% depreciation on Amul Parlours. On facts of case and in view of legal position, learned I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 4 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT C.I.T. (Appeals) ought to have directed to grant depreciation at 100% as claimed. It be so held now and depreciation be allowed at 100%. 4. learned C.I.T. (Appeals) further erred both in law and on facts in confirming action of Assessing Officer to disallow expense incurred in connection with directors' visit to various dairy plants of Rs. 2,17,000/- on ground that such expenditure were not incurred for purpose of business. It is submitted that Directors, who visited various dairy plants were incurred wholly and exclusively for purpose and directly connected with appellant's business activities of procuring, producing milk, milk products and pouches. It is submitted that expenditure on Directors' visit of Rs. 2,17,000/- being wholly and exclusively incurred for purpose of business, same be allowed. 5. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 51,800/- u/s. 14AofJhe I.T. Act, 1961. In view of submission made that there were no expenses incurred to earn any exempt dividend, disallowance of Rs. 51,800/- ought to have been deleted. It is submitted that Assessing Officer has not been able to prove any nexus between money borrowed on interest and in turn used for exempt income. It is submitted that investment being old in nature, made out of its own fund, and assessee is in position to prove nexus, disallowance is totally uncalled for. It is therefore submitted that addition be deleted. 6. learned C.I.T. (Appeals) has erred in confirming interest charged u/s. 234 of Income Tax Act. It is submitted that on facts and circumstances of case interest u/s. 234B is not at all chargeable to appellant and interest so charged and confirmed by learned C.I.T. (Appeals) be deleted. 3. Facts of case are that original assessment was finalized u/s. 143(3) on 31/12/2007 assessing total income at Rs.133596650/-. Therefore, assessment was re-opened u/s. 147 of Act and notice u/s. 148 of Act was issued on 21/01/2010 after recording reasons therefore which was supplied to I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 5 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT assessee on 06/09/2010. In response to notice u/s.148 of Act, representative of assessee attended proceedings from time to time. 4. assessee is Co-operative Society. It derives income from business of marketing and manufacturing of milk and milk products, packaging rolls for milks, consignee agent of member unions for milk products. 5. On going through P&L A/c. filed with return of income and annual report for year 2004-2005, it was found that assessee has debited Rs.334.48 lacs towards Cooperative Development Expenses which include assistance of Rs.150 lacs given to JKMPC Ltd. (Jammu & Kashmir Milk Producers' Co- operative Ltd.). It was found that expenditure of Rs.334.48 lacs towards Co-operative Development Expenses is of capital expenditure in nature and therefore, not allowable as revenue expenditure as per provisions of Act. Further, Co- operative Development Expenses includes assistance of Rs.150 lacs to JKMPC Ltd. which is also not allowable either u/s.36 or u/s.37 of Act for single reason that any expenses in nature of "assistance" was to be qualified as capital expenditure only. In view of above, assessee was required vide para-6 of questionnaire letter dated 20/08/2010 to explain with cogent & sufficient evidences as to why co-operative development exp.(including assistance of Rs.150 lacs to JKMPC Ltd) of Rs.334.48 lacs should not be treated I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 6 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT as capital expenditure. In response to this, written submission dated 24/11/2010 was furnished and relevant paragraphs of submission are reproduced here below. i. "Apart from marketing and distribution, are of key role of federation is to develop, promote and support co-operative movement. ii. We have to further state that with introduction of private parties in milk and milk products business in organized manner, it was feared that milk producers at village level are likely to be misdirected by private entrepreneurs and thereby milk producers would be tempted to divert supply of milk to these private parties and it would result into reduction in quantum of procurement of milk and affect business of Federation adversely. iii. Federation started cooperative development programme in earlier years also and developed in respect of mild cooperative, it is financial involvement of members, development activities in respect of fodder, milk production, enhancement, scientific Animal husbandry practices and overall structural development of Anand pattern diary cooperative by direct participation of member based on international recognized principles of co-operation. 6. During year, assessee/appellant have evolved following activities in respect of cooperative movement. They have I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 7 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT implemented Internal Consultant Development (ICD) intervention for developing self leadership among member producers and thereby enabling them to manage their dairy business efficiently leading to their overall development . Under ICD they have implemented module on Vision Mission Strategy (VMS) for primary milk producer members & Village Dairy Cooperatives. Facilitated by specially trained consultants, Village Dairy Cooperative Societies (VDCS) have conducted Mission Strategy Workshops, prepared their Mission Statements Business Plans for next five years. copy of business plan developed by of village dairy cooperative society is also enclosed. They also carry out cleanliness audit at VDCS. In addition on 2nd October (Gandhi Jayanti day) VDCS also carry out Red Tag day where cleaning of VDCS, surroundings, and its records / register is conducted. 7. During year assessee/appellant have incurred Rs. 334.48 Lacs on Co-operative development expenses as per following details:- Breakup of Co-operative Development Expenditure for year 2004-05 Rs. in Lacs I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 8 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 1 Reimbursement to Member Unions against 124.60 Co-operative Development Exp. 2 Assistance to J K M P C L 150.00 3 HACCP Audit Reimbursement to Member 2.29 Unions (Hazard Analysis and Critical Control Point Audit - Food Safty Program) 4 Technical training of Staff to Denmark & 14.86 Sweden 5 Directors Visit to Various Dairy Plants 2.17 6 Amul Yatra Expense (Co-operative . 40.56 development yatra) and Other misc. exp. Total 334.48 8. It is submitted that though it is difficult to measure economic benefit in money terms, but it was seen that milk production / procurement in these union have been increased by 15 per cent when compared to earlier year. 9. Assistance to Jammu & Kashmir Milk Producers' Co- operative Limited -With reference to above Federation submits that on September 12, 2003 chief Minister of Jammu & I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 9 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT Kashmir visited Anand along with senior Minister requested that Anand type dairy co-operative infrastructure be established in Kashmir with complete financial and technical assistance provided by GCMMF. objective was to associate GCMMF in "healing touch" activities initiated by milk producers by setting up financially viable co-operative dairy industry on AMUL pattern. 10. As requested by Chief Minister, Jammu & Kashmir, Federation had sent team of officer to study situation in state and identity possibility of setting up of officers to study situation in state and identity possibility of setting up village co-operative society and milk processing plant in vicinity of Srinagar. team visited milk shed areas of Jammu & Kashmir between September 21 and 26, 2003, held meeting with Head of Department and officers of Department of Agriculture & Co- operation. Registrar of Co-operative Societies J&K, Directorate of ^Animal Husbandry Kashmir, and Jammu regions, Milk Federations of Kashmir and Jammu regions. During visit of team, government officers requested that their study should include Jammu region. It was indicated, that any funds required for Jammu region would be provided by state government. Federation has further submitted project Identification Report. As per agreement it was estimated that investment required to set up facilities would be raised Rs. 5 crores for each Jammu and Kashmir projects. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 10 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 11. With reference to assistance provided by federation to Jammu & Kashmir Milk Producers' Co-operative Limited, we enclose herewith board resolutions for providing such assistance and copy of MOU are enclosed. It is one of objective of Federation to promote co-operative movement and for that purpose it were Development and Education programme and every year incur expenditure for Co-operative Development and thus it is routine nature of expenditure. With reference to Amul yatra, it is submitted that to get exposure to our network of Co-operative institution, we organize Amul Yatra for our Channel Partner, Distribution and major retailers from across country come to Anand in Amul Yatra programme. So far more then 7700 distributors and other channel partner have visited Anand in Amul Yatra. To substantiate incurrence of similar business expense as regular business expenses, Federation provide details of similar expense in immediately two preceding assessment years as under: A.Y. 2003-04 Rs. 186.36 Lacs, A.Y. 2004-05 Rs.213.66Lacs Further, during year under consideration, total expenditure is Rs.334.48 Lacs includes assistance of Rs.150 Lacs to Jammu & Kashmir Milk Producers' Cooperative Ltd. Further, same being expended for co-operative development and therefore incurred wholly and exclusively for purpose of business and does not give any enduring benefit and being pari material similar to expenses incurred and allowed in all earlier assessments year and also during assessment completed u/s. 143(3) of Act. Further we have to submit that JKMPCL have supplied Pouch Milk (Milk Product) of Rs. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 11 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 186.14 Lacs during A Y 2005-06 and Rs. 951.21 during A Y 2006-07 to GCMMF Ltd. Jammu Branch. Thus it helped to introduced AMUL Pouch milk in Jammu and Srinagar area. 12. In consideration of earlier submissions that expenditure for assistance to GMCL is increased for purpose of business and liable as business expenses, Assessing Officer held entire business of assessee of marketing and manufacturing of milk and milk products packaging rolls for milk consignment agent of trade union for milk products and assistance of Rs. 150 lacs was given to JKMPCL is also not wholly and exclusively for purpose of business of assessee and found that it was incurred for maintaining business of assessee and in past years of assessee was not adversely affected for want of such assistance was furnished by assessee. Thus, it is not expenditure of revenue nature and reliance was placed in this regard on decision of hon ble Supreme Court in case of Dalmia Jain & Co. Ltd vs. Commissioner of Income Tax (1971) 81 ITR 754 (SC). Assessing Officer also cited that any expenditure in nature of assistance is qualified as capital expenditure even if this expenditure is for time being considered as revenue expenditure even this expenditure is not liable since it is non-business purpose expenditure and Assessing Officer rejected claim of assessee/appellant with regard to expenditure and disallowed amount of Rs. 334.48 lacs debited to P & L account towards cooperative development expenses including assistance of Rs. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 12 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 150 lacs given to JKMCL and same was added to total income of assessee. 13. Assessing Officer after verification of OD account bank statement for date of 15/12/2004, it was found that before debit of advance tax payment of Rs. 1.05 crore, 15-12-2004, there was debit of Rs. 4659597/- which was increased to Rs. 15159597/- on payment of above advance tax installment amount. On further verification of OD account dated 14-03-2005, it was found that before debit of advance tax payment of 1.50 crores in statement, there was debit balance of Rs. 6289564/- which was increased to 21189564/- on payment of above advance tax installment amount. Thus, amount of advance tax payment as above are effectively and clearly utilized from OD account i.e. borrowed fund and therefore disallow interest on OD of RS. 732856/- u/s. 37 of act and same was added to total income of assessee. 14. During year under consideration, assessee claimed depreciation of Rs. 2976689/- as per Annexure 4(ii) of Act Audit Report on Amul Parlour at 100% treating same as temporary structures. On being asked vide order sheet dated 27/10/2010 as to why depreciation claimed @ 100% on Amul Parlaour should not be restricted to 10%. Since Amul Parlour were not purely of temporary structure. In this regard, it was submitted that Amul Parlour were fabricated or made from wood or structural steel and wherever required they generally construct in premises of I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 13 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT municipal corporation, railway station, bus station hospitals and other places. It was further submitted that they have to remove parlours once arrangement with concerned authority is over. It was observed that these parlours were constructed up to plinth level in concrete/cement and even wall and roof of same are of weather proof PVC laminates. It is also observed that these structures have provision for ceramic tiling of sale counters, walls and flooring and hence they do not partake character of purely temporary structures akin to wooden structure which only are eligible for 100% depreciation. It is therefore, held that depreciation at rate of 10% is allowable on structures called Amul Parlour since, they are not found to be of temporary structures. I therefore, disallow excess claim of depreciation of Rs.2679020 on Amul Parlour and same is added to total income of assessee. 15. It was further found that assessee in its computation has claimed dividend of Rs.563940/- as exempt. assessee was asked to explain expenses incurred for earning aforesaid dividend income. On perusal of balance sheet, it is found that assessee has made investment of Rs.72.91 lacs. It has incurred interest expenditure of Rs. 19 Lacs on borrowed funds of Rs.7.89 crores. However, its own share capital is to extent of Rs,40x crores. assessee has claimed that it has not incurred any expenses to earn exempt income and all investments were made out of own funds. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 14 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 16. submission of assessee is not acceptable to extent that no expenses at all has been incurred in relation to earning of tax free income and entire investment has been made out of own funds. assessee has not proved nexus that said investments were out of own funds and no part of borrowed funds have been diverted. Hence, it is held that Rule 8D is applicable in this case. working of disallowance under Rule 8D is as under: 8D(2)(i Total interest expenses 20168000 debited in books i) B Average value of 5291000 investment as shown in balance sheet on 31/03/2004 and 3 1/03/2005 C Average of total assets 4210297500 appearing in balance sheet as on 31/03/2004 and 31/03/2005 A*B/C 25345 8D(2)(i 0.5% of B 26455 above i) Total Disallowance 51800 I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 15 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 17. In view of matter discussed above, amount of Rs.51800/- added in total income of assessee u/s 14A r.w.r. 8D of Act. 18. Subject to above remarks and after discussion, total income of assessee is computed as under:- Total income as per order dated 13/02/2009 giving Rs.133396650 effect to CIT(A)'s order dated 27/0 1/2009 Add: On account of Co-operative Development Rs.33448000 Expenses disallowed as discussed above Add: On account of interest on OD account as Rs.732856 discussed above Add: On account of disallowance of excess claim Rs.2679020 of depreciation on Amul Parlour as discussed above Add: On account of disallowance U/S.14A r.w.r. Rs.51800 8D as discussed above Total income Rs.170308326 Rounded off to Rs.170308330 I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 16 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 19. Against said order, assessee/appellant preferred first statutory appeal before Commissioner of Income Tax(A) and following grounds taken:- 1. learned Assessing Officer has erred in reopening case u/s. 147 of Income Tax Act by wrongly issuing notice u/s: 148 of IT. Act. It is submitted that on facts and circumstances of case, reopening is bad in. It is submitted that assessee having disclosed fully and truly all material facts necessary for assessment, reopening cannot be made. It is submitted that provisions of Sec. 147 r.w.s. 148 are not at all applicable and therefore, reopening is bad in law and same be held accordingly. 2. learned Assessing Officer has erred in making addition by way of disallowing Rs.3,34,48,000/- being Co-operative development expenses, which include breed improvement expenses as under: (Rs. In Lacs) 1. Reimbursement of Member Unions against Co-Op. Development Expenses Rs. 124.60/- 2. Assistance to JKMPCL Rs. 150.00/- 3. HACCP Audit Reimbrsement to Member Unions (Hazard Analysis and Critical Control Point Audit - Food Safty Program) Rs. 2.29/- 4. Technical Training of Staff to Denmark & Sweden Rs. 14.86/- 5. Directors Visit to Various Dairy Plants Rs. 2.17/- 6. Amul Yatra Expense (Co-op.Dev. Yatra) and Other Misc. Exp. Rs. 40.56/- learned Assessing Officer has reproduced submission and explanation given by appellant in Assessment Order from Page 2 to 6, but has summarily rejected claim on ground that I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 17 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT they are not connected with ordinary course of business of assessee. It is submitted that finding given is totally erroneous, incorrect and absolutely contrary to consistent fact being accepted for all these years. In view of these facts, addition made of Rs. 334.48 Lacs be deleted. Without prejudice to above learned Assessing Officer has grossly erred in contradicting himself by holding second alternative view that development expenses are of enduring nature and they are capital in nature, without granting any depreciation. Thus, Assessing Officer is not at all confident and sure about treatment of development expenses incurred by appellant wholly and exclusively for purpose of business. It is submitted that addition made of Rs. 334.48 Lacs is contrary to facts, contrary to consistent principle and against set legal proposition. In view of this, addition of Rs. 334.48 Lacs be deleted. 3. learned Assessing Officer has erred in disallowing and making addition of Rs.7,32,856/- on ground that assessee has made payment of advance tax from Over draft banking account on which interest is paid. By making various assumptions he has erroneously come to conclusion that assessee has made advance payment of Income tax by using Overdraft account and has consequently disallowed interest at 9.75% on payment of Advance tax made. It is submitted that observation and finding of Assessing Officer is erroneous and contrary to facts. appellant was having sufficient and substantial interest-free deposits and amount available with it from which advance tax have been paid. When accounts are one and all funds are mutually included no such carving out of presumed interest is permissible under law. learned Assessing Officer having failed to prove nexus of interest on advance tax, notional interest of Rs.7,32,856/- added in total income be deleted. 4. learned Assessing Officer has erred in disallowing depreciation of Rs.26,79,020/- being 100% depreciation claimed on Amul Parlour. It is submitted that such Amul Parlours are purely temporary constructions and are entitled to 100% depreciation. learned Assessing Officer has grossly erred in allowing depreciation at 10% being applicable rate of depreciation on building. It is submitted that such Parlours being purely temporary constructions, I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 18 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT appellant is entitled to 100% depreciation and same be allowed. Without prejudice to above appellant submits that such Amul Parlours are constructed on land, which is not owned by appellant, appellant does not have any right, title or interest on such temporary constructed Parlours, which can be demolished or removed at any time by owners of land. In view of this appellant is entitled to 100% depreciation and same be allowed. 5 learned Assessing Officer has erred in making addition of Rs.51,800/- by disallowance u/s. 14A by applying and working same under Rule 8D of I.T. Rules, It is submitted that as per latest decision and read with provisions of Act, learned Assessing Officer has not been able to give finding and prove nexus of interest expenditure incurred for earning exempt income. In absence of any evidence and material and in absence of nexus, Rule 8D cannot be invoked and disallowance u/s. 14A cannot be made. notional disallowance of Rs.51,8007- is required to be deleted. 6 learned Assessing Officer has erred in charging interest u/s. 234A, 234B & 234C of I.T. Act. It is submitted that looking to facts and circumstances of case no interest is chargeable and interest charged be deleted. 7 learned Assessing Officer has erred in initiating penalty proceedings u/s. 271(1)(c) of IT. Act. It is submitted that assessee has not concealed and particulars of income or furnished inaccurate particulars of income. It is therefore submitted that penalty proceedings initiated be cancelled. 20. After considering order of Assessing Officer and submissions made by assessee/appellant, ld. Commissioner of Income Tax(A) held that reasons for making addition of Rs. 14.86 lacs as made by Assessing Officer in assessment order was considered and on perusal of relevant part of assessment order of Assessing Officer, it is seen that Assessing Officer has made I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 19 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT addition of Rs. 334.48 lacs which includes reimbursement to member unions against cooperative development expenses of Rs. 124.60 lacs, assistance to JKMPLCL of Rs. 150 lacs, HACCP audit reimbursement of Rs. 2.29 to members unions technical training of staff to Denmark and Sweden of R. 14.86 lacs etc. In opinion of Commissioner of Income Tax(A), Assessing Officer was required to make submission so far this addition is concerned, therefore, held that Assessing Officer was not correct in making at Rs. 14.86 lacs which was incurred by appellant on technical trairing of staff and there same is deleted. 21. Next issue was related to disallowance of expenses of Rs. 2.17 lacs as incurred on account of visit of directors to various dairy plants. appellant vide is latter dated 08-08-2011 submitted that these are expenditures incurred by appellant for visit made by directors of federation to various dairy plants and such expenditure are incurred every year. Commissioner of Income Tax(A) rejected claim by saying that how visit of directors to plant in Jammu and Kashmir was beneficial to it and how it is concerned with standard of plant of federation which is situated in different states. Hence addition of Rs. 2.17 lacs were confirmed. Another issue in case of appellant was related to addition of Rs. 2.29 lacs which is HACCP audit reimbursement to trada unions. Assessing Officer has not assigned any reason in assessment order separately for making addition of this amount. Hence addition of Rs. 2.29 lacs were deleted by I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 20 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT Commissioner of Income Tax(A). So far making addition of Rs.7,32,856/- on ground that appellant had made payment of advance tax from overdraft banking account on which interest was paid. As per this ground appellant was having sufficient and substantial interest to deposits and amount available from which advance tax was found paid. As per appellant when accounts are one and all funds are mutually included no such carking out of presumed interest is permissible under law. In case of appellant, Assessing Officer during course of assessment proceeding in its appellant had made payment of advance tax by borrowing money, which were utilized from overdraft account and based on total advance tax payment made of Rs. 1.05 crores in December, 2004 and Rs. 1.75 crores in March, 2005. Accordingly, Assessing Officer held that while making payment of advance tax, there were similar overdraft in bank which resulted into interest payment by appellant. Assessing Officer accordingly worked interest on advance tax payment at RS. 732,856/- and added same to total income of appellant and Commissioner of Income Tax(A) also held reasons for making disallowance of Rs. 7,32,756/- as mentioned by Assessing Officer in assessment order as well as above submission of appellant have been considered and appellant has referred assessment order in case of appellant for assessment year 2008-09 wherein appellant had submitted identical, exact details of overdraft enjoyed for purpose of payment of advance and Assessing Officer disallowed exact I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 21 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT amount of Rs. 24,712 only relying on such working given by appellant. For this year also appellant has worked out disallowance directly 4565/- only therefore directed Assessing Officer to verify arithmetical correctness of overdraft working out and balance shown and restrict disallowance accordingly and this ground was partly allowed. Ground no. 4 is related to disallowance of depreciation of Rs. 26,79,020/- being 100% depreciation claimed on Amul Parlour but disallowed appellant contention and held that appellant is entitled to 100% only on Amul Parlour. Thus ground no. 4 of appellant was dismissed. Ground no. 5 of appellant was that Assessing Officer has erred in making addition of Rs. 51,800/- by making disallowance u/s. 14A by applying and working same under Rule 8D of income tax rule. In this regard, it was mentioned that similar issue in case of appellant was involved for Assessment Year 2006-07 and also ld. Commissioner of Income Tax(A) decided this issue in favour of department and against assessee. Thus, ground no. 5 of appellant was dismissed. 22. Ground of appeal no. 6 of appellant is that Ld. A.O has erred in charging interest u/s 234A, 234b & 234C of Income Tax Act. It is submitted by appellant that looking to facts and circumstances of case, no interest is chargeable. In this regard it is held that charging of interest u/s 234B is mandatory. charging of interest u/s 234B is, therefore, upheld. So far as charging of interest u/s 234A & 234C of Act are concerned, appellant I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 22 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT has not made any submission as to why same are considered to be wrong. appellant has merely submitted that looking to fact and circumstances of case no interest is chargeable. Since appellant has not given any reason in support of this ground of appeal and, therefore, same is dismissed and charging of interest as made by A.O u/s 234A & 234C are upheld. Thus, ground of appeal no.6 of appellant is dismissed and in result, appeal of assessee/appellant was partly allowed by Commissioner of Income Tax (A). 23. In ITA No.1226/Ahd/2012 for Assessment Year 2005-06, Revenue has taken following grounds:- 1. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 124.60 lacs on account of reimbursement of member unions against Co-op. Development Expenses without appreciating fact that such expenditure is not connected with ordinary course of business of assessee and that Co-operative Development Expenses are of enduring nature and therefore they are capital in nature. 2. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 40.56 lacs on account of disallowance of Amul Yatra Expenses (Co-operative Development Yatra) without appreciating fact that such expenditure is of enduring nature and therefore, capital in nature. 23.1. We have heard rival submissions, perused material available on record and gone through orders of authorities below. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 23 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 23.2. So far as deletion of addition of Rs.124.60 lacs on account of reimbursement of member unions against Co-op. Development Expenses which were not connected with ordinary course of business and Co-op.Development Expenses are concerned, same were allowed by ld.CIT(A) order at page Noa.24 to 25 in para No.5.3 and further Department was in appeal as per Ground No.1 of Department Appeal in ITA No.1226/Ahd/2012, but appellant relies on detailed written submission filed before ld.CIT(A) as per paper-book at page Nos.2 to 11 and full details have been given. appellant has filed copy of decision of ITAT Ahmedabad Bench in case of Valsad District Co-op.Society, wherein assessee s claim was allowed. Since present issue is identical to case of Valsad District Co-op.Bank Ltd, this ground of assessee s appeal is allowed. 23.2. So far as deletion of addition of Rs.40.56 lacs on account of disallowance of Amul Yatra Expesnes (Co-operative Development Yatra), same were allowed by ld.CIT(A) at page No.39 in para5.23 and this ground is also covered by decision of ITAT Ahmedabad in case of Valsad District Co-op.Society in ITA No.3356/Ahd/2008 for AY 2005-06. In this case, Amul Gujarat Diary has to procure milk from small farmers and doing work for betterment of farmers and society was running under guidance of Federation and is with no profit motive with objective of upliftment of small farmers of rural areas. claim was disallowed by AO by making observations to fact that assessee could I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 24 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT ot link up business connection in respect of above expenses reimbursed to Vasudhara Trust and other two members of Trust have not borne such expenditure. assessee furnished details of expenses which are mainly pertaining to animal husbandry & veterinary and administrative expenses pertaining to these activities. It was submitted that these expenses were completely vouched and subject to audit and were incurred for business activities of assessee because same were advantageous to assessee. It was also submitted that similar disallowance of co-operative development expenses being in nature of research.& development expenses, were disallowed which have been deleted by ld.CIT(A)and subsequently action of ld.CIT(A) was confirmed by ITAT as mentioned therein. Respectfully following said decision of Coordinate Bench, we allow appeal of assessee and dismiss appeal of Revenue. 23. In result, assessee s appeal is allowed, whereas Departmental appeal is dismissed. 24. In ITA No.3037/Ahd/2010 for Assessment Year 2007-08, assessee has taken following grounds:- 1. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs.3,64,32,000/- being amount transferred to reserve fund u/s. 67 of Gujarat Co. Op. Societies Act. On facts of case and in law, deduction of aforesaid amount ought to have been given. It be so held now and said amount be allowed as claimed. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 25 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 2. learned C.I.T. (Appeals) further erred both in law and on facts in confirming action of Assessing Officer allowing only 10% depreciation as against 100% depreciation on Amul Parlours. On facts of case and in view of legal position, learned C.I.T. (Appeals) ought to have directed to grant depreciation at 100% as claimed. It be so held now and depreciation be allowed at 100%. 3. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 72,855/- u/s. 14A of IT. Act, 1961. In view of submission made that there were no expenses incurred to earn any exempt dividend, disallowance of Rs. 72,855/- ought to have been deleted. It be so held now. 4. learned C.I.T. (Appeals) erred in confirming addition of Rs.87,00,000/- being disallowance of expenses on repairs to plant considering same as capital in nature. On facts and circumstances of case and on basis of details filed, expenditure is in nature of current repairs and not at all in nature of capital expenditure. It is submitted that disallowance of Rs. 87,00,000/- effectively Rs. 73,95,000/- after granting depreciation be deleted and claim of appellant that expenditure are of revenue in nature be allowed. learned C.I.T. (Appeals) has erred in not appreciating fact and circumstances of case with regard to said claim that appellant had received insurance claim of Rs.72,83,686/- and same credited and showed as income in subsequent year. Further, learned C.I.T. (Appeals) has also erred to interpret Bhimani & Co, Surveyors letter that insurance claim Rs. 49,00,000 is received against loss of Stock or Plant. However, it is clearly mentioned in letter that assessee filed claim against damage in plant only and not against loss of stock. It is therefore prayed that Rs. 87,00,000/- are to be allowed as Revenue expenditure. 5. learned C.I.T. (Appeals) has erred in confirming amount received of Rs.237 lakhs being Security deposits written back as income and not as capital receipt. It is submitted that on facts and circumstances of case Security Deposits received from various Vendors were never allowed as deduction in previous I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 26 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT year, provisions of Sec. 41(1) are not applicable and therefore, writing off and crediting Security deposits as no more payable cannot be treated as income. It is submitted that deposits so written off of Rs. 237 lakhs as not payable is capital receipt and not income and same be allowed accordingly. security deposits written off in subsequent year. It is submitted that appellant is following Mercantile system of accounting duly audited and writing off of other security deposits of Rs.239.07 lakhs was not at all issue for year under appeal, but is to be considered and decided in subsequent Asst. Year 2008-09. In any event credit of amount of deposits of Rs.239.07 lakhs in Profit & Loss Account and its treatment as income or otherwise is not at all item of income in this year and it cannot be added in hands of income of appellant in Asst. Year 2007-08. action of learned C.I.T. (Appeals) directing Assessing Officer to enhance income further by Rs.239.07 lakhs is bad in law and also not correct on facts and circumstances of case. It is submitted that same be held accordingly. 6. learned C.I.T. (Appeals) has erred in confirming interest charged u/s. 234 of Income Tax Act. It is submitted that on facts and circumstances of case interest u/s. 234B is not at all chargeable to appellant and interest so charged and confirmed by learned C.I.T. (Appeals) be deleted. 25. In ITA No.2968/Ahd/2010 for Assessment Year 2007-08, Revenue has taken following grounds:- 1. On facts and in circumstances of case and in law, learned CIT(A) has erred in deleting disallowance of additional depreciation of Rs. 54,00,000/-, overlooking provisions of Sec. 32(1)(iia) of Act., and also fact that no new identifiable product or thing had come into existence. 25.1. We have heard rival submissions, perused material available on record and gone through orders of authorities below. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 27 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 25.2. In this case, matter was decided against assessee by Hon ble ITAT Ahmedabad in assessee s own case in AY 2006-07 in ITA No.3270/Ahd/2009. So far as depreciation is concerned, AO allowed only 10% depreciation as against 100% on Amul Parlours. In this case, matter was decided in favour of assessee by Hon ble ITAT in assessee s own case for AY 2002-03 in ITA No.475/Ahd/2006 and now same has also been confirmed by Hon ble Gujarat High Court in assessee s own case in Tax Appeal No.759 of 2013, dated 23/01/2014. In this case, Hon ble High Court has held that milk dairy procure land on lease basis and constructed temporary sheds for sale of milk products and Hon ble High Court has also cited similar decision in case of CIT vs. TVS Lean Logistics Ltd. reported in (2007) 293 ITR 432 (Mad) and held that construction of building on leasehold land resulted into assessee only business advantage and assessee cannot be stated to have acquired any capital asset. Therefore in view of above judgements, appeal of assessee is allowed and Departmental appeal is dismissed. 26. In ITA No.1900/Ahd/2012 for Assessment Year 2008-09, assessee has taken following grounds:- 1. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 3,86,21,189/- being amount transferred to reserve fund u/s. 67 of Gujarat Co. Op. Societies Act. On facts of case and in law, deduction of aforesaid amount ought to have been given. It be so held now and said amount be allowed as claimed. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 28 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 2. learned C.I.T. (Appeals) further erred both in law and on facts in confirming action of Assessing Officer allowing only 10% depreciation as against 100% depreciation on Amul Parlours. On facts of case and in view of legal position, learned C.I.T. (Appeals) ought to have directed to grant depreciation at 100% as claimed. It be so held now and depreciation be allowed at 100%. 3. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 63,929/- u/s. 14A of IT. Act, 1961. In view of submission made that there were no expenses incurred to earn any exempt dividend, disallowance of Rs.63,929/- ought to have been deleted. It be so held now. 4. learned C.I.T. (Appeals) erred in confirming disallowance of interest of Rs.24,812/- separately on ground that interest pertains to borrowing to make payment of advance tax. It is submitted that on facts and circumstances of case finding and working out of interest is incorrect both on facts and on law and same be deleted. 5. learned C.I.T. (Appeals) has erred in confirming interest charged u/s. 234 of Income Tax Act. It is submitted that on facts and circumstances of case interest u/s. 234B is not at all chargeable to appellant and interest so charged and confirmed by learned C.I.T. (Appeals) be deleted. 27. In ITA No.1977/Ahd/2012 for Assessment Year 2008-09, Revenue has taken following grounds:- 1. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 616.36 lacs on account of Co-op. Development Expenses which includes breed improvement expenses without appreciating fact that such expenditure is not connected with ordinary course of business of I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 29 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT assessee and that Co-operative Development Expenses are of enduring nature and therefore they are capital in nature. 2. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting disallowance of additional depreciation of Rs. 10.99 lacs, overlooking provisions of section 32(1)(iia) of Act and also fact that no new identifiable product or thing had come into existence. 27.1. We have heard rival submissions, perused material available on record and gone through orders of authorities below. 27.2. So far as ground No.1 in confirming disallowance of Rs.3,86,21,189/- being amount transferred to reserve fund u/s.67 of Gujarat Co-op. Societies Act is concerned, appellant-assessee has stated that assessee is entitled to deduction for amount transferred to reserve fund from net profit as per provisions of section 67 of Gujarat Co-op. Societies Act and, therefore amount is allowable as taken as same has been provided under provisions of section 67 of Gujarat Co-op. Societies Act. appellant also submitted that immediately preceding AY 2006-07 ld.CIT(A) Baroda vide his order dated 20/10/2009 has confirmed said addition in view of decision of ITAT in assessee s own case for AY 2001-02 and in subsequent year, assessee is in appeal before Hon ble Gujarat High Court. In view of these facts, we decline to interfere with order of ld.CIT(A), same is hereby upheld. Thus, this ground of assessee s appeal is dismissed. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 30 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 27.3. So far as disallowance made in respect of depreciation on claim of milk power plant is concerned, in our view, claim is eligle because said machine are meant for pasteurization of milk and making of skimmed milk power. There is also merit in appellant s contention that u/s.32(1)(iia) of Act condition to be satisfied that assessee should be engaged in business of manufacture or production of any article or thing. appellant is currently engaged in business of manufacturing of milk production of milk products and considering all aspects, it is held that appellant is eligible for claim of depreciation u/s.32(1)(iia) of Act. 27.4. In result, assessee s appeal is partly allowed, whereas Departmental appeal is also partly allowed. 28. In ITA No.597/Ahd/2013 for Assessment Year 2009-10, assessee has taken following grounds:- 1. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 5,40,09,134/- being amount transferred to reserve fund u/s. 67 of Gujarat Co. Op. Societies Act. On facts of case and in law, deduction of aforesaid amount ought to have been given. It be so held now and said amount be allowed as claimed. 2. [earned C.I.T. (Appeals) further erred both in law and on facts in confirming action of Assessing Officer allowing only 10% depreciation .as against 100% depreciation on Amul Parlours and making disallowance of Rs.89,38,131/-. On facts of case and in view of legal position, learned C.I.T. (Appeals) ought to have directed to grant depreciation at 100% as claimed. It be so held now and depreciation be allowed at 100%. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 31 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 3. learned C.I.T. (Appeals) erred both in law and on facts in confirming disallowance of Rs. 52,449/- u/s. 14A of I.T. Act, 1961. In view of submission made that there were no expenses incurred to earn any exempt icome, disallowance of Rs.52.449/- ought to have been deleted. It be so held now. 29. In ITA No.924/Ahd/2013 for Assessment Year 2009-10, Revenue has taken following grounds:- 1. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 453.04 lacs on account of reimbursement of Fertility Improvement Programme Expenses (FIP) and Rs. 176.02 lacs on account of reimbursement of member unions against Co-op. Development Expenses without appreciating fact that such expenditure is not connected with ordinary course of business of assessee and that Co- operative Development Expenses are of enduring nature and therefore they are capital in nature. 2. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 47.81 lacs on account of Travelling & Conveyance and Rs. 8.42 lacs on account of Lodging and Boarding expenses against Co-op. Development Expenses without appreciating fact that such expenditure is not connected with ordinary course of business of assessee and that Co-operative Development Expenses are of enduring nature and therefore they are capital in nature. 3. On facts and in circumstances of case and in law, learned CIT(A) erred in deleting addition of Rs. 34.72 lacs on account of disallowance of Amul Yatra Expenses (Co-operative Development Yatra) without appreciating fact that such expenditure is of enduring nature and therefore, capital in nature. 29.1. We have heard rival submissions, perused material available on record and gone through orders of authorities below. In this case, ld.CIT(A) confirmed I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 32 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT disallowance of Rs.5,40,09,134/- being amount transferred to reserve fund u/s.67 of Gujarat Co-op. Societies Act. 29.2. Since we have given our findings in AY 2008-09(supra), wherein we have decided issue against assessee and in favour of Revenue and, therefore, on same reasoning for this year also, assessee s appeal is dismissed on this issue. 29.2. So far as 10% depreciation as against 100% on Amul Parlours is concerned, we have dealt with similar issue (in assessee s case-supra) in favour of assessee in AY 2007-08. Therefore, for same reasoning for this AY 2009-10 also assessee s appeal is allowed on this issue. 29.3. Ground No.3 of assessee s appeal is against confirming disallowance of Rs.52,449/- u/s.14A of Act. This ground is not pressed by assessee s representative in account of smallness of amount. Therefore, this ground is dismissed as not pressed. As result, Assessee s appeal is partly allowed, whereas Revenue s appeal is also partly allowed. 30. We summarize result, as under: 1. Assessee s appeal in ITA No.1119/Ahd/2012 for AY2005 06 is allowed. 2. Revenue s appeal in ITA No.1226/Ahd/2012 for AY 2005- 06 is dismissed. 3. Assessee s appeal in ITA No.3037/Ahd/2010 for AY 2007-08 is allowed. 4. Revenue s appeal in ITA No.2968/Ahd/2010 for AY 2007- 08 is dismissed. I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 33 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT 5. Assessee s appeal in ITA No.1900/Ahd/2012 for AY 2008-09 is partly allowed. 6. Revenue s appeal in ITA No.1977/Ahd/2012 for AY 2008- 09 is partly allowed. 7. Assessee s appeal in ITA No.597/Ahd/2013 for AY 2009- 10 is partly allowed. 8. Revenue s appeal in ITA No.924/Ahd/2013 for AY 2009- 10 is partly allowed. Order pronounced in open court on 30-09-2016 Sd/- Sd/- (N.K. BILLAIYA) (MAHAVIR PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER Ahmedabad : Dated 30/09/2016 / Copy of Order Forwarded to:- 1. Assessee 2. Revenue 3. Concerned CIT 4. CIT (A) 5. DR, ITAT, Ahmedabad 6. Guard file. By order I.T.A Nos.1119, 2968, 3037/Ahd/2010, 1226,1900, 1977/Ahd/2012 & 597,924/Ahd/2013 34 Gujarat Co-operative Milk Marketing Federation Ltd vs. ACIT/DCIT Strengthened preparation & delivery of orders in ITAT 1) Date of dictation 14 pages 07/30/09/2016 2) Date on which typed draft is placed before 09/09/2016/30/09/16 Dictating Member & Other Member 3) Date on which approved draft comes to /09/2016 Sr. P.S./P.S. 4) Date on which fair order is placed before Dictating Member for pronouncement 5) Date on which fair order comes back to 30/9/2016 Sr. P.S./P.S. 6) Date on which file goes to Bench Clerk 30/9/2016 7) Date on which file goes Head Clerk 8) Date on which file goes to Assistant Registrar for signature on order 9) Date of Dispatch of order Gurajrat Co-operative Marketing Federation Ltd. v. ACIT, Anand Circle