Supreme Court · 1990 INSC 334 · Decided 31 October 1990
Union of India and ANR. v. U.P. State Ware Housing Corporation
- Court
- Supreme Court of India
- Citation
- 1990 INSC 334 · [1990] SUPP. 2 S.C.R. 523
- Case number
- CIVIL APPEAL No. 455/1976
- Decided
- 31 October 1990
- Bench
- M.M. PUNCHHI, S.C. AGRAWAL (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 10(29)
Headnote
Income Tax Act, 1961-Section 10(29)-Exemption-Tests­ Whether rental income derived from godowns and ware-house· of U. P. State Ware Housing Corporation exempted. The Income Tax Officer required the U-P. State Ware Housing Corporation, a creature of the Ware Housing Corporations Act, that rental income derived by the assessee-Respondent · from its godown and ware-houses was not exempted. The claim of exemption under secton 10(29) of the Income Tax Act of the assessee having been repeatedly rejected by the Appellants, it tiled a writ petition in the High Court
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