{"id":73729,"date":"1996-07-31T00:00:00","date_gmt":"1996-07-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-adoni-agricultural-market-on-31-july-1996"},"modified":"2018-02-27T00:44:09","modified_gmt":"2018-02-26T19:14:09","slug":"commissioner-of-income-tax-vs-adoni-agricultural-market-on-31-july-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-adoni-agricultural-market-on-31-july-1996","title":{"rendered":"Commissioner Of Income-Tax vs Adoni Agricultural Market &#8230; on 31 July, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">Commissioner Of Income-Tax vs Adoni Agricultural Market &#8230; on 31 July, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1998 232 ITR 806 AP<\/div>\n<div class=\"doc_author\">Author: S S Quadri<\/div>\n<div class=\"doc_bench\">Bench: B Raikote, S M Quadri<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Syed Shah Mohammed Quadri, J. <\/p>\n<p>1. This is an application filed under section 256(2) of the Income-tax Act, 1961, for a direction to the Income-tax Appellate Tribunal to state the case and refer the following question of law to this court for opinion, viz;\n<\/p>\n<p>  ether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in law in holding that the assessee is a &#8216;local authority&#8217; and that the income derived by it is exempt from tax ?&#8221;\n<\/p>\n<p>2. In view of the judgment of this court in CIT v. Agricultural Market Committee , taking the view that the Agricultural Marketing Committee is a &#8220;local authority&#8221; within the meaning of section 10(20) of the Income-tax Act, 1961, and is, therefore, entitled to exemption, we are of the view that the Tribunal is right in coming to the conclusion that no referable question of law arises. The I.T.C. is, there fore, dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court Commissioner Of Income-Tax vs Adoni Agricultural Market &#8230; on 31 July, 1996 Equivalent citations: 1998 232 ITR 806 AP Author: S S Quadri Bench: B Raikote, S M Quadri JUDGMENT Syed Shah Mohammed Quadri, J. 1. This is an application filed under section 256(2) of the Income-tax Act, 1961, for a direction [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,8],"tags":[],"class_list":["post-73729","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner Of Income-Tax vs Adoni Agricultural Market ... on 31 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-of-income-tax-vs-adoni-agricultural-market-on-31-july-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner Of Income-Tax vs Adoni Agricultural Market ... on 31 July, 1996 - Free Judgements of Supreme Court &amp; 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