https://www.taxtmi.com/caselaws?id=211068 The court held that Section 10(26AAB) of the IT Act is not retrospective and applies from 1st April 2009. AMCs are not eligible for exemption under this section for the assessment years 2003-04 to 2008-09. The appeals by the Agricultural Market Committees were dismissed, and those by the Revenue were allowed, with no order as to costs. en-us Wed, 30 Mar 2011 00:00:00 +0530 Sat, 03 Mar 2012 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211068 The court held that Section 10(26AAB) of the IT Act is not retrospective and applies from 1st April 2009. AMCs are not eligible for exemption under this section for the assessment years 2003-04 to 2008-09. The appeals by the Agricultural Market Committees were dismissed, and those by the Revenue were allowed, with no order as to costs. Case-Laws Income Tax Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211068