Fees earned from regulating market dealing with fish, poultry & eggs deductible u/s. 10(26AAB)

PCIT Vs Fish Poultry And Egg Marketing Committee (Delhi High Court) Delhi High Court held that the fee earned by the respondent/ assesse (M/s. Fish Poultry and Egg Marketing Committee) from regulating agricultural produce (which includes fish, poultry, and eggs) falls within the scope of Section 10(26AAB) of the Income Tax Act, 1961. Facts- This is an appeal preferred against the order dated 31.05.2019 passed by the Income Tax Appellate Tribunal. The appeal concerns Assessment Year (AY) 2012-13. The short point in the present appeal is whether the income received by way of fee by the responden...