Exemption u/s 10(26AAB) - to Agricultural Produce Marketing ...

Case Laws Income Tax

June 22, 2019

Exemption u/s 10(26AAB) - to Agricultural Produce Marketing Committee (APMC) or Board constituted under the law - assessee appointed u/s 35 of the DAPM Act for marketing of fish, poultry and eggs - no definition of ‘agricultural produce’ under the IT Act - the term ‘agricultural produce’ is given a wider meaning in section 2(a) of the DAPM Act which includes fish, poultry and eggs also - exemption allowable

View Source

← Previous Next →

Exemption u/s 10(26AAB) - to Agricultural Produce Marketing ...

Case Laws Income Tax

June 22, 2019

You may also like:

Agriculture Produce Market Committee (AMC) not entitled to exemption under section 10(20) - HC

Services provided by the Agricultural Produce Marketing Committee (APMC) /Board-- regarding. - Cir. No. 157/8 /2012-ST Dated: April 27, 2012

Exemption from TDS on cash withdrawal u/s194N for making payment to farmers - Central Government specifies the commission agent or trader, operating under Agriculture...

Levy of service tax - market fee - mandi shulk - whether the appellant(s) being an Agricultural Produce Market Committee was/were excluded from tax liability on and...

Negative listed service or not - Levy of service tax - renting of immovable property - renting out land and shops to traders - Agricultural Produce Market Committee -...

Exemption from GST - Seeds - seeds received, processed, packed and returned by the Applicant, as job worker, as seeds for sowing are 'agricultural produce' - - Supply of...

Allowable expenditure versus Application of Income (Repayment of loan) - Payment made to the Marketing Board - progressive payments given to the Haryana State...

Business Support Service (BSS) – appellant constructed infrastructural facilities for marketing of agricultural produce and given to the farmers for marketing their...

Exemption from specified income U/s 10(46) – ‘Godavari River Management Board, Hyderabad’ notified - Notification

Liability of service tax - “market fees” or “mandi shulk” - the appellants, being an Agricultural Produce Marketing Committee, is excluded from the tax liability -...

Classification of goods - Turmeric (Turmeric in Whole form - not in powder form) - Agriculture Produce or not - commission agent facilitates activities ancillary to...

Exemption from GST - Services related to agricultural produce - Merely by blending i.e. mixing or combining different teas and/or packing, such processes would not...

Whether Sec. 10(26AAB) of the IT Act, 1961 exempts income of Agricultural Market Committees (AMCs) from the levy of income-tax under the Act, inserted by the Finance...

Exemption from GST - Cotton Seeds “Banaula” - agricultural produce - cotton seed emerging from the intermediate process do not fall in the definition of 'agricultural...

Income from undisclosed sources - addition of agricultural income - Assessment of agricultural income declared by the assessee for various assessment years was...

Quick Updates: