Andhra Pradesh H.C : Section 10(26AAB) is operative only from 1-4-2009, and it cannot operate retrospectively before insertion of section 10(26AAB), an agricultural market committee could claim exemption under section 11(1) as a charitable institution
High Court Of Andhra Pradesh CIT vs. Agriculture Market Committee Assessment Years : 2003-04 And 2004-05 Section : 10(26AAB) V. […]
