2017 (7) TMI 1197

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....half of Sh. Sameer Jain Adv. For the Respondent(s) : Ms. Sumati Bishnoi Adv. ORDER Instant appeal is directed against the self same order of the Income Tax Appellate Tribunal impugned dt.29-4-2011 disposing of two appeals for the assessment years 2004-05 & 2005-06 respectively. Two separate appeals were preferred by the revenue i.e. D.B. Income Tax Appeal No.389/2011 for the assessment....

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....ircumstances, deserves to be dismissed. Our answer to the question, therefore, is that the learned I.T.A.T. has rightly held that looking to the activities of the assessees-K.U.M.S. and the Rajasthan Agriculture Marketing Board enshrined under the Rajasthan Agricultural Produce Markets Act,1961 and the Rules framed thereunder are such which would bring these Institutions, namely the Samities withi....