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Section 10(20)10 Section 966 Section 12A6 Section 10(29)4 Section 4(1)2 Section 260A2 Section 42 Section 3022 Exemption2

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)

111, 112 AND 113 OF 2010 COMMON JUDGMENT: (Per Hon’ble Sri Justice V.V.S.Rao) INTRODUCTION Whether an Agriculture Market Committee constituted by the Government of Andhra Pradesh under Section 4(1) of the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 (the AMC Act, for brevity), is an institution for charitable purpose? This is a core question

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

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

Commissioner of Income Tax, vs. Agricultural Market Committee,

THEE COMMSSR.OF INCOME TAX.HYD. vs. CHALLA SHANKER REDDY.HYD.

COMMR.OF I.T. RAJAHMUNDRY vs. M/S.NARAYANA CHOWDARYAND ORS KAKINADA

COMMISSIONER OF INCOME TAX - (TDS), vs. M/s. Suman Chit Funds (P) Ltd.,

The Commissioner of Income Tax IV vs. Shri Raaj Kumar Jain

M/s. Canara Securities Ltd vs. Dy. Commissioner of Income Tax

M/s Durga Granites, vs. The Assistant Commissioner of Income Tax, Circle - 1,