CIT v. Agricultural Produce and Market Committee

163 Taxmann 359High Court2007#6792 most cited
17

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2011 to 2025.

Also reported as

291 ITR 419

Sections most often in play

Section 12ASection 11Section 143(3)Section 12AASection 10(20)Section 145Section 263Section 36(1)(iv)

Issues it is cited on

recognised provident fundapproved superannuation fundsection 11 exemptionsection 80j(6a)section 10(22)section 12a(b)approved gratuity fundsection 36(1)(v)section 139(4a)section 10(20)section 12a(a)section 12a(1)(b)

Judgments citing CIT v. Agricultural Produce and Market Committee

FEDERATION OF EUROPEAN BUSINESS IN INDIA,DELHI vs. CIT(EXEMPTION), DELHI

In the result, the appeal of the assessee is allowed as above

ITA 2446/DEL/2025[-]Status: DisposedITAT Delhi03 Dec 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishrafederation Of European Commissioner Of Income Business In India, Tax (Exemption), Aiwan-E-Ghalib Complex, Vs. E-2, Civic Centre, Mata Sundari Lane, Minto Road, Minto Road, New Delhi-110002 New Delhi-110002 Pan: Aafcf5934N (Appellant) (Respondent) Appellant By Sh. Amol Sinha, Advocate Sh. Ankit Kumar, Advocate Respondent By Sh. Jitender Singh, Cit-Dr Date Of Hearing 15/10/2025 Date Of Pronouncement 03/12/2025 Order Per Avdhesh Kumar Mishra, Am This Appeal Filed By The Assessee Is Directed Against The Order Dated 06.03.2025 Of The Commissioner Of Income Tax (Exemption), New Delhi [‘Cit(E)’].

Section 12ASection 12A(1)(ac)Section 2(15)Section 8

…urt and various Hon’ble High Courts have done interpretation of words “any other object of general public utility”; Gujarat Maritime Board [2003] 295 ITR 561 (SC), Bharat Diamond Bourse [2003] 259 ITR 280 (SC), Agricultural Produce and Market Committee [2007] 291 ITR 419 (Bom.), Federation of Indian Chambers of Commerce & Industry [1981] 130 ITR 186 (SC). So long as the dominant object is of general public utility and there is no profit motive, it cannot be said that the trust/institution is not established for charitable purposes, even if there is some profit in the activity carried on by the trust/institution.…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 545/PUN/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 544/PUN/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

DEPUTY COMMISSIONER OF INCOME-TAX vs. THE JAWAHARLAL NEHRU PORT TRUST,, RAIGAD

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 543/PUN/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1155/MUM/2016[2004-05]Status: DisposedITAT Pune30 Sept 2025AY 2004-05

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1154/MUM/2016[2005-06]Status: DisposedITAT Pune30 Sept 2025AY 2005-06

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

JAWAHAR LAL NEHRU PORT TRUST,NAVI MUMBAI vs. ACIT PANVEL, PANVEL

In the result, all the three appeals filed by the Revenue are dismissed and all the three appeals filed by the assessee are partly allowed

ITA 1153/MUM/2016[2003-04]Status: DisposedITAT Pune30 Sept 2025AY 2003-04

Bench: Shri R. K. Panda & Ms Astha Chandra

For Appellant: S/Shri Madhur Agrawal, AdvocateFor Respondent: S/Shri Sham Walve, Special Counsel along with Tanzil Padvekar and Bhavik Chheda
Section 10(20)Section 11Section 12ASection 142Section 143(1)Section 143(3)Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS ASTHA CHANDRA, JUDICIAL MEMBER ITA Nos.543, 544 & 545/PUN/2016 Assessment years : 2003-04, 2004-05 & 2005-06 DCIT, Panvel Circle, The Jawaharlal Nehru Port Trust New Panvel Vs. Administrative Building, Nhava Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (Respondent) ITA Nos.1153, 1155 & 1154/MUM/2016 Assessment years : 2003-04, 2004-05 & 2005-06 The Jawaharlal Nehru Port Trust ACIT, Panvel Circle, Administrative Building, Nhava Panvel Vs. Sheva, Tal – Uran, Dist. Raigad AAALJ0036D (Appellant) (R…

SHRI MUKUND BHAVAN TRUST,PUNE vs. CIT(E), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1552/PUN/2024[-]Status: DisposedITAT Pune29 Apr 2025

Bench: Shri R. K. Panda & Ms. Astha Chandrashri Mukund Bhavan Trust Cit (Exemption), Pune 1105, Raviwar Peth, Mukund Vs. Bhavan, Pune – 411002 Pan: Aaats5170R (Appellant) (Respondent) Assessee By : Shri V.L. Jain Department By : Shri Mallikarjun Utture, Cit Date Of Hearing : 05-02-2025 Date Of Pronouncement : 29-04-2025 O R D E R

For Appellant: Shri V.L. JainFor Respondent: Shri Mallikarjun Utture, CIT
Section 12ASection 13(1)(a)

…the Jadi Trust (1982) 133 ITR 494 (Bom) xi) CIT vs. Hindusthan Charity Trust 139 ITR 913 (Cal) xii) CIT vs. Sarladevi Sarabhai Trust 172 ITR 698 xiii) CIT vs. Shri Ram Memorial Foundation 269 ITR 35 (Del) xiv) CIT vs. Agricultural Produce and Market Committee 291 ITR 419 xv) CIT vs. Sun Engineering Works (P) Ltd. 198 ITR 297 (SC) xvi) CIT vs. Arya Vysya Kalyana Nilaya Sangam 159 ITR 324 (AP) xvii) Ramjanki Tapovan mandir vs. CIE(E) and Anr. 451 ITR 458 (Jha) xviii) CIT vs. Sarvodaya Ilakkiya Pannai (2012) 343 ITR 300 (Mad) 24. He accordingly submitted that the Ld. CIT(E) was not justified in cancelling the regis…

MODEL VILLAGE TRUST,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI , DELHI

In the result, both the appeals of the assessee are allowed

ITA 3190/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

MODEL VILLAGE TRUST ,DELHI vs. SH. PRAKASH DUBEY CIT EXEMPTION, DELHI, DELHI

In the result, both the appeals of the assessee are allowed

ITA 3189/DEL/2024[NA]Status: DisposedITAT Delhi09 Apr 2025

Bench: Shri Challa Nagendra Prasad & Shri Avdhesh Kumar Mishraआ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4Th Floor, Flat No.402, Vs. Cit Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. Pan No.Aagtm6481K अपीलाथ" Appellant ""यथ"/Respondent

Section 12A

…ITA Nos.3189 & 3190/Del/2024 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”, NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER AND SHRI AVDHESH KUMAR MISHRA, ACCOUNTANT MEMBER आ.अ.सं/.I.T.A Nos. 3189 & 3190/Del/2024 िनधा"रणवष"/Assessment Year:- बनाम Model Village Trust, Sh. Prakash Dubey, E-89, 4th Floor, Flat No.402, Vs. CIT Exemption, Abul Fazal Enclave, Part-1, New Delhi. New Delhi. PAN No.AAGTM6481K अपीलाथ" Appellant ""यथ"/Respondent Assessee by Dr. Rakesh Gupta, Adv. Sh. Somil Agarwal, Adv. Sh. Shery Jain, Adv. Revenue by Ms. Monika Dhami, CIT DR सुनवाईक"तारीख/ Date of hearing: 09.04.2025…

CREDIT GUARANTEE FUND TRUST FOR MICRO AND SMALL ENTERPRISES ,MUMBAI vs. DCIT EXEMPTION-1(1), MUMBAI

In the result the appeal filed by the assessee stands allowed for statistical purposes

ITA 179/MUM/2025[2015-16]Status: DisposedITAT Mumbai06 Mar 2025AY 2015-16

Bench: Hon’Ble Shri Sandeep Gosain & Hon’Ble Shri Prabhash Shankarcredit Guarantee Fund Vs. Dcit(E) – 1(1) Trust Mumbai. 1St Floor, Sidbi Swavalaman Bhavan, Avenue – 3, Lane 2, G-Block, Bkc, Bandra (E) Pan/Gir No. Aaatc2613D (Applicant) (Respondent)

Section 11(1)(a)Section 11(1)(d)Section 12ASection 143(1)Section 2(24)Section 2(24)(iia)Section 250

…ee does not exist for charitable purpose particularly when the MOA & AOA provide that the profit shall not be distributed amongst the members but shall be utilized towards the objects (Thanthi Trust 247 ITR 785 (SC) & Agricultural Produce and Market Committee 291 ITR 419 (Bom) followed) (b) Reference is also made to the decision dated 24th December, 2008 of ITAT, Bangalore Bench 'A' in the case of Asstt. Director of Income-tax (Exemption) vs. Bharatha Swamukhi Samsthe reported in (2009) 28 DTR (Bang) (Trib) 113. In this case, the assessee trust's work was lending money to poor women for income generating activit…

SHREE RAJPUT SABHA,JAIPUR vs. CIT(EXEMPTION), JAIPUR

ITA 311/JPR/2020[2019-20]Status: DisposedITAT Jaipur10 Sept 2024AY 2019-20
For Appellant: Shri Tarun Mittal (C.A.)For Respondent: Shri Arvind Kumar (CIT)
Section 11Section 12ASection 2(15)Section 80GSection 80G(5)(vi)

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR डॉ. एस.सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. No. 311/JPR/2020 निर्धारण वर्ष / Assessment Years : 2019-20 Shree Rajput Sabha बनाम The Commissioner of Income Tax, Exemption, Jaipur. C-22-B, Bhagwandas Vs. C-22-A, Road, C-Scheme, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAAAS 6049 Q अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri Tarun M…

S E T U. vs. COMMISSIONER OF INCOME-TAX -1,,

In the result, appeal of the assessee is allowed for statistical

ITA 1610/PUN/2014[]Status: DisposedITAT Pune25 Apr 2018

Bench: Ms. Sushma Chowla, Jm & Shri D. Karunakara Rao, Am

For Appellant: Shri Hari KrishanFor Respondent: Shri Rajeev Kumar, CIT-DR
Section 12A

…Act. The Tribunal observed that, with similar objects, the registration u/s.12A of the Act was granted to the District Setu Centre, Nashik. The Tribunal relied on the jurisdictional High Court in the case of CIT Vs. Agricultural Produce and Market Committee 291 ITR 419 too. Accordingly, the Tribunal granted registration u/s.12A of the Act. Registration was granted prospectively with effect from the date of filing of application for registration, i.e. for the A.Y. 2010-11 onwards. Further, in connection with the alternate ground of the assessee, in the context of earlier application dated 04-05-2006, regarding…

Principal Commissioner of Income Tax-2 vs. M/s Indur Green Power Private Limited

In the result, all the appeals fail and are hereby

ITTA/627/2015HC Telangana02 Jun 2016

Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY

Section 12ASection 143(1)Section 2(15)Section 25Section 260Section 80G(5)

…uld be utilized only for the purpose for which it is entrusted, namely, road development. It is not, and cannot be, disputed that road development is an object of general public utility.” 67. CIT vs. Agricultural Produce and Market Committee, (2007) 291 ITR 419 (Bom) is a case wherein the Bombay High Court considered the question whether the market committees constituted under the Maharashtra Agricultural Produce Marketing (Regulation) Act, 1963 are established for charitable purposes and whether they can be registered under section 12A/12AA of the Act. After referring to the v…

RUGBY ASSOCIATION OF MAHARASHTRA,MUMBAI vs. DIT (E), MUMBAI

Appeal of the assessee is hereby allowed

ITA 2511/MUM/2013[2013-14]Status: DisposedITAT Mumbai24 Feb 2016AY 2013-14

Bench: Shri B.R.Baskaran, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/S. Rugby Association Of बनाम/ Director Of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5Th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaecr6771J

For Appellant: Shri Ajay R. SinghFor Respondent: Shri K. B. Shukla
Section 12ASection 2(15)Section 25

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ ‘डी’ मुंबई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI "ी बी. आर. बा"करन, लेखा सद"य, एवं "ी अमरजीत "संह, "या"यक सद"य, के सम" BEFORE SHRI B.R.BASKARAN, AM AND SHRI AMARJIT SINGH, JM आयकर अपील सं/ I.T.A. No.2511/M/13 ("नधा"रण वष" / Assessment Year: 2013-14) M/s. Rugby Association of बनाम/ Director of Income Tax Maharashtra (Exemption) Vs. 214/18, Raheja Center, 5th Floor, Free Press Journal Marg, Piramal Chambers, Nariman Point, Mumbai, Lalbaugh, Maharashtra - 400021 Mumbai "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAECR6771J .. (अपीलाथ" /Appellant) (""यथ" / Respondent)…

Commissioner of Income Tax, vs. Agricultural Market Committee,

ITTA/251/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

…ttees ? Cases referred 1. (2007) 295 ITR 561 : (2007) 14 SCC 704 2. (1939) VII ITR 415 (PC) 3. (1965) LV ITR 722 (SC) 4. (1980) 121 ITR 1 (SC) : (1980) 2 SCC 31 5. (1986) 159 ITR 1 (SC) 6. (2007) 291 ITR 419 (Bom) 7. (2007) 294 ITR 563 (P&H) 8. (2009) 308 ITR 380 (MP) 9. (2009) 308 ITR 401 (MP) 10. AIR 1959 SC 300 11. AIR 1962 SC 97 12. AIR 1962 SC 1517 13. AIR 1968 SC 1408 14. AIR 1983 SC 1246 : (1983) 4 SCC 353 15. (1939) VII ITR 415 (PC) 16. (1965) LV ITR 722 (SC) 17. (1980) 121 ITR 1 (SC) : (1980) 2 SCC 31 18. (1986) 159 I…

Commissioner of Income Tax, Guntur. vs. Agricultural Market Committee, Kangiri.

ITTA/318/2008HC Telangana01 Mar 2011

Bench: V.V.S.RAO,RAMESH RANGANATHAN

For Respondent: Ms. K.Lalitha, Standing Counsel for
Section 10(20)Section 10(29)Section 12ASection 260ASection 4Section 4(1)

…ttees ? Cases referred 1. (2007) 295 ITR 561 : (2007) 14 SCC 704 2. (1939) VII ITR 415 (PC) 3. (1965) LV ITR 722 (SC) 4. (1980) 121 ITR 1 (SC) : (1980) 2 SCC 31 5. (1986) 159 ITR 1 (SC) 6. (2007) 291 ITR 419 (Bom) 7. (2007) 294 ITR 563 (P&H) 8. (2009) 308 ITR 380 (MP) 9. (2009) 308 ITR 401 (MP) 10. AIR 1959 SC 300 11. AIR 1962 SC 97 12. AIR 1962 SC 1517 13. AIR 1968 SC 1408 14. AIR 1983 SC 1246 : (1983) 4 SCC 353 15. (1939) VII ITR 415 (PC) 16. (1965) LV ITR 722 (SC) 17. (1980) 121 ITR 1 (SC) : (1980) 2 SCC 31 18. (1986) 159 I…

CIT v. Agricultural Produce and Market Committee (163 Taxmann 359) — Cited in 17 Judgments | BharatTax