Income-tax Appeal No.825 of 2010 -1- **** IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Income-tax Appeal No.825 of 2010 Date of decision: 28.1.2011 Commissioner of Income-Tax, Hisar ...Appellant Versus Market Committee, Jakhal ...Respondent CORAM: HON'BLE MR.JUSTICE ADARSH KUMAR GOEL HON'BLE MR.JUSTICE AJAY KUMAR MITTAL Present: Mr. Yogesh Putney, Advocate for the appellant. **** ADARSH KUMAR GOEL, J ( Oral) . 1. This Appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) against order dated 18.6.2009 passed by the Income Tax Appellate Tribunal, Delhi Bench 'F', New Delhi in ITA No.1411/Del/09, for the assessment year 2006-07, raising following substantial question of law:- “Whether on the facts and in the circumstances of the case, the learned CIT(A) was justified in allowing payment of 30% of Market fees earned by it paid to Haryana Agricultural Marketing Board as application of income for charitable purpose, despite the finding that 30% of the market fee has to be Income-tax Appeal No.825 of 2010 -2- **** paid to the said Board as a statutory obligation under the Agricultural Marketing Board Act, and, therefore, it is not application of income, but it is sharing of Income by an overriding title as per the Act by which the Market Committee is governed?” Learned counsel for the revenue very fairly states that question raised has been decided against the revenue by this Court vide order dated 5.7.2010 in ITA No.151 of 2010 (Commissioner of Income-Tax, Hisar Vs. Market Committee, Narwana). In view of above, no substantial question of law arises. The appeal is dismissed. (Adarsh Kumar Goel) Judge January 28,2011 (Ajay Kumar Mittal) Pka Judge