{"id":10525,"date":"2020-03-22T03:10:21","date_gmt":"2020-03-22T03:10:21","guid":{"rendered":"http:\/\/itatonline.org\/digest\/ito-v-fish-poultry-egg-marketing-committee-2019-179-dtr-137-109-taxmann-com-17-delhitrib\/"},"modified":"2020-03-22T03:10:21","modified_gmt":"2020-03-22T03:10:21","slug":"ito-v-fish-poultry-egg-marketing-committee-2019-179-dtr-137-109-taxmann-com-17-delhitrib","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/ito-v-fish-poultry-egg-marketing-committee-2019-179-dtr-137-109-taxmann-com-17-delhitrib\/","title":{"rendered":"ITO v. Fish Poultry &#038; Egg Marketing Committee (2019) 179 DTR 137 \/ 109 taxmann.com 17 (Delhi)(Trib.)"},"content":{"rendered":"<p>The expression \u2018agricultural produce\u2019 under the section is to be understood in the context in which the expression is used in the relevant Agricultural Produce Marketing Act.<\/p>\n<p>Delhi Agricultural Produce Marketing (Regulation) Act, 1998 (DAPM) gives a very wide meaning to the expression since it covers other products like decorative plants, forest product, production of honey, silk etc. Therefore, the activities of the assessee, i.e. marketing of fish, poultry and eggs are entitled to exemption under the section. (AY. 2009-10 to 2012-13)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(26AAB) : Income of an agricultural produce market committee-Agricultural produce to be given a wider meaning.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-10525","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-2JL","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10525","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=10525"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10525\/revisions"}],"predecessor-version":[{"id":10526,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/10525\/revisions\/10526"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=10525"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=10525"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=10525"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}