Supreme Court · 1998 INSC 120 · Decided 2 March 1998
The Commissioner of Income Tax, Lucknow v. U.P. Forest Corporation
- Court
- Supreme Court of India
- Citation
- 1998 INSC 120 · [1998] 2 S.C.R. 22
- Case number
- CIVIL APPEAL No. 180/1989
- Decided
- 2 March 1998
- Bench
- B.N. KIRPAL, AJAY PRAKASH MISRA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 10(20), 256, 11(1)
Headnote
Income Tax Act, 1961 : Section 10(20)-U.P Forest Corporation-Claiming to be a 'local · C authority' and seeking exemption from tax-Held-UP Forest Corporation is not a local authority-Members of Corporation are not elected by inhabitants of area-It is not entrusted with duties entrusted Corporation can be regarded as 1J charitable institution should be investigated and examined by a proper forum under the Act-U.P D Forest Corporation Act, 1974-s. 3(3). General Clauses Act, 1897: Section 3(31)- 'Local Authority '-Held-Merely because the UP Forest Corporation Act states that the
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