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2017 (1) TMI 1625 - SCH - Income TaxEntitlement for exemption u/s 11 (1)(a) - income of the assessee which are Agriculture Produce Market Committees, constituted under the statute engaged in marketing of the agriculture produce stands exempted by virtue of provisions of Section 10(26AAB) w.e.f. 1.4.09. - decision of the ITAT in holding the assessee's entitled to claim exemption under Section 11 (1)(a) justified by HC - Held that:- Delay condoned. Leave granted.
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