Supreme Court of India
Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and Ors.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the considered opinion that the appellant is not covered by the definition of local authority as contained in Explanation to Section 10(20).
Judgment, page 35
From the headnote
Income Tax Act, 1961 – s.10(20) (as Amended by Finance Act 2002 w.e.f. 01.04.2003) – Appellant-NOIDA, a local authority or not – Appellant-NOIDA contended that it is covered by the cl(ii) of Explanation to s.10(20) of the Act, 1961, which defines the expression “local authority” as “Municipality as referred to in Art.243P(e)” – Held: Special features of the Municipality as was contemplated by the Constitutional provisions contained in Part IXA cannot be said to be present in Authority (NOIDA) as delineated by statutory scheme of the U.P. Industrial Area Development Act, 1976 under which the…
Authorities it was built on
- 1985 S. Sundaram Pillai, Etc. v. V.R. Pattabiraman Etc.
- 1992 State of Maharashtra v. Rattanlal
- 1957 A. V. Fernandez v. The State of Kerala
- 2006 Kishansing Tomar v. Municipal Corporation of the City of Ahmedabad and Ors.
- 1989 Controller of Estate Duty, Gujarat I, Ahmedabad. v. M.A. Merchant Accountable Person of Late Shri A.g Merchant, Majirajwadi Road, Bhavnagar, Etc.
- 2012 State of Gujarat & Others v. Essar Oil Limited and Another
- 2006 Adityapur Industrial Area Development Authority v. Union of India and Ors.
- 2008 Agricultural Produce Market Committee, Narela, Delhi v. Commissioner of Income Tax & Anr.
- 1999 Saij Gram Panchayat v. State of Gujarat and Ors.
- 2014 Rajasthan R.S.S. & Ginning Mills Fed. Ltd. v. Dy. Commissioner of Income Tax, Jaipur
- 2016 Commiss"ioner of Income Tax. Mumbai v. Amitabh Bachchan
Where later benches applied it
Of those, 1 referred to
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