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Home › All Judgements › Agricultural PMC vs. CIT (Supreme Court)

Agricultural PMC vs. CIT (Supreme Court)

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COURT:
CORAM:
SECTION(S):
GENRE:
CATCH WORDS:
COUNSEL:
DATE: (Date of pronouncement)
DATE: August 22, 2008 (Date of publication)
AY:
FILE:
CITATION:

Agricultural Produce Marketing Committee is not a “local authority” after insertion of the Explanation in Section 10(20) vide Finance Act, 2002 w.e.f. 1.4.2003 and is consequently not entitled to the benefit under Section 10 of the 1961 Act.

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