https://www.taxtmi.com/caselaws?id=381967 The exemption under section 10(26AAB) applies to an agricultural produce market committee or board constituted under law to regulate marketing of agricultural produce. Where the relevant State enactment defines agricultural produce broadly and expressly includes eggs, poultry and fish, those commodities fall within the statutory expression adopted for the Income-tax Act. A committee that regulates and facilitates marketing of notified produce, rather than trading on its own behalf, satisfies the exemption conditions and is entitled to relief. en-us Fri, 31 May 2019 00:00:00 +0530 Fri, 21 Jun 2019 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381967 The exemption under section 10(26AAB) applies to an agricultural produce market committee or board constituted under law to regulate marketing of agricultural produce. Where the relevant State enactment defines agricultural produce broadly and expressly includes eggs, poultry and fish, those commodities fall within the statutory expression adopted for the Income-tax Act. A committee that regulates and facilitates marketing of notified produce, rather than trading on its own behalf, satisfies the exemption conditions and is entitled to relief. Case-Laws Income Tax Fri, 31 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381967