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

trust or an institution. An AMC does not receive any voluntary contribution from the Government or any person. None of the activities or income of the AMC can be correlated to Section 11(1)(a) to (d) or Section 12 of the IT Act. In that view of the matter, the question of granting registration under Section 12A does

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

Commissioner of Income Tax, vs. Agricultural Market Committee,

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

Commissioner of Income Tax, vs. Agricultural Market Committee,