Supreme Court · 2006 INSC 287 · Decided 3 May 2006
Adityapur Industrial Area Development Authority v. Union of India and ORS.
- Court
- Supreme Court of India
- Citation
- 2006 INSC 287 · [2006] SUPP. 1 S.C.R. 757
- Case number
- CIVIL APPEAL No. 6382/2003
- Decided
- 3 May 2006
- Bench
- B.P. SINGH, S.H. KAPADIA (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 289, 289(1); Income Tax Act Section 10(20), 10(20A)
Headnote
B Constitution of India-Article 289-lncome Tax Act, 1961-Sections 10(20) and 10(20A)-Bihar Industrial, Areas Development Authority Act, 1974-Sections 7 and 17-lncome of State Industrial Development Authority-Notice issued by Revenue to the Banker of the Authority to C .... deduct income tax at filed before High Court challenging the notice was dismissed-Correctness of-Held, the Authority is a distinct legal entity­ Income of the Authority is not the income of the State and hence not entitled to exemption under Article 289 of the Constitution-Authority is not a local D authority
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