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2010 (10) TMI 854 - HC - Income TaxDeduction claimed u/s 80P(2)(a)(iii) - disallowance on the ground that law has been amended with retrospective effect, when the issue of validity of retrospective amendment is pending before the Hon'ble Supreme Court in the appellants' own case - Held that:- As assessee claimed deduction of income from marketing produce of the farmers without showing that the said produce was grown by the farmers. In view of the amendment which has been upheld by Hon'ble Supreme Court in National Agricultural Co-operative Marketing Federation [2003 (3) TMI 3 - SUPREME Court] the assessee was not entitled to the deduction - in favour of the revenue.
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