Supreme Court of India
National Agricultural Co-operative Marketing Federation of India Ltd. and Anr. v. Union of India and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
5 Supreme Court benches have cited this judgment.
From the headnote
Income Tax Act, 1961: Section 80 P(2)(a)(iii) with amendment in the Act (Act No. 11 of 1999): Exemption-Profits and gains earned by Co-operative Societies marketing agricultural produce-Grant of deductions thereof-Amendment-Restriction of benefit of exemption to marketing of agricultural produce grown by its members-Retrospective effect-Constitutionality-Challenge to-Writ petition dismissed by High Court-On appeal, held since legislature is competent to amend the enacted law with retrospective effect, amendment is valid-The degree and extent of the unforeseeable financial burden being…
Authorities it was built on
Where later benches applied it
- 2015 Commercial Motors Ltd. v. Commissioner of Trade Tax U.P., Lucknow & Others
- 2023 The Animal Welfare Board of India and Ors. v. Union of India & Anr
- 2022 Independent Schools’ Federation of India (regd.) v. Union of India and Another
- 2021 G. Mohan Rao & Ors. v. State of Tamil Nadu & Ors.
- 2011 Ap. Dairy Development Corporation Federation v. B. Narasimha Reddy & Ors.
Of those, 1 relied on · 4 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.