Supreme Court of India
Agricultural Produce Market Committee, Narela, Delhi v. Commissioner of Income Tax & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
We hold that AMC(s) is, therefore, not entitled to exemption under Section 10(20) of the 1961 Act after insertio.n of the said Explanation vide Finance Act, 2002 w.e.f. 1.4.03.
Judgment, page 32
Authorities it was built on
Where later benches applied it
- 2018 The Income Tax Officer v. Urban Improvement Trust
- 2018 Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and Ors.
Of those, 1 relied on · 1 referred to
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