Supreme Court · 2008 INSC 957 · Decided 21 August 2008
Agricultural Produce Market Committee, Narela, Delhi v. Commissioner of Income Tax & ANR.
- Court
- Supreme Court of India
- Citation
- 2008 INSC 957 · [2008] 12 S.C.R. 387
- Case number
- CIVIL APPEAL No. 5180/2008
- Decided
- 21 August 2008
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 243(d), 243, 243P; Income Tax Act Section 10(20)
Headnote
387 AGRICULTURAL PRODUCE MARKET COMMITTEE, NARELA, DELHI v. COMMISSIONER OF INCOME TAX & ANR. (Civil Appeal No. 5180 of 2008) AUGUST 21, 2008 A B -\' [S.H. KAPADIA AND 8. SUDERSHAN REDDY, JJ] ~ Income Tax Act, 1961: s. 10(20), Explanation - 'local authority' - Agricultural · C Prduce authority" do not find place therein - Therefore, AMC is not entitled to exemption uls 10(20) after insertion D of the Explanation by Finance Act 2002 - General Clauses Act, 1897 - s. 3(31) - Constitution of India, 1950 - Articles 243(d) and 243-P(e) - Delhi Agricultural Produce
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