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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)

251 of 2008. Agricultural Market Committee, Giddalur (AMC, for brevity) was constituted under Section 4 of the AMC Act vide G.O.Ms.No.842, Food and Agricultural, dated 29.06.1971 as amended by G.O.Ms.No.512, dated 16.08.1978. It was availing exemption as a “local authority” as defined under Section 10(20) read with Section 10(29) of the IT Act. By Finance

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,

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

Commissioner of Income Tax-I vs. M/s. BDR Projects Pvt. Ltd.

The Pr. Commissioner of Income tax (Central), vs. Sri Vaishnavi Educational Society,