Case Law Details
Case Name : CIT Vs Krishi Utpadan Handi Samiti (Allahabad High Court)
Related Assessment Year :
Courts :
All High Courts Allahabad High Court
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RELEVANT PARAGRAPH
28. It is an admitted fact that the assessees were created under the Krishi Utpadan Mandi Adhiniyam, 1964. Section 12 of the said Act provides for establishment and incorporation of Committee (Samiti), the same reads as follows:-
“12. Establishment and incorporation of Committee.-
(1) For every Market Area there shall be a Committee to be called the Mandi Samiti of t
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