S. 10(26AAB) : Income of an agricultural produce market committee or board-Trading in fish, poultry and eggs-Entitled to set-off of loss against fee income. [Delhi Agricultural Produce Marketing (Regulation) Act, 1976, S. 2(1)(a)]
PCIT v. Fish Poultry and Egg Marketing Committee (2023)455 ITR 252/149 taxmann.com 487 (Delhi)(HC)