Supreme Court · 2018 INSC 559 · Decided 2 July 2018
Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and ORS.
- Court
- Supreme Court of India
- Citation
- 2018 INSC 559 · [2018] 7 S.C.R. 781
- Case number
- CIVIL APPEAL No. 792/2014
- Decided
- 2 July 2018
- Bench
- A.K. SIKRI, ASHOK BHUSHAN (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 3, 243Q, 243P(e), 243P; Income Tax Act Section 10(20)
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 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
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