HC held seed certification work of a State Agency a business activity and denied registration

HIGH COURT OF ANDHRA PRADESH Andhra Pradesh State Seed Certification Agency Versus Chief Commissioner of Income-tax – III, Hyderabad W.P. NO. 31640 OF 2011 DECEMBER 17, 2012 ORDER M.S. Ramachandra Rao, J. – The petitioner herein challenges the order dated 31-03-2011 of the Chief Commissioner of Income Tax, Hyderabad-III (1st respondent), rejecting the application dated 22-03-2010 filed for approval under Section 10 (23) (C) of the Income Tax Act, 1961 (for short “the Act”) for the assessment year 2010-11. 2. The petitioner is the Andhra Pradesh State Se...