Supreme Court of India
The Commissioner of Income Tax, Lucknow v. U.P. Forest Corporation
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the aforesaid reasons, these appeals are allowed and the decision p of the High Court is set aside.
Judgment, page 13
From the headnote
Income Tax Act, 1961 : Section 10(20)-U.P Forest Corporation-Claiming to be a 'local · 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 usually to Municipal bodies-It does not have power to levy taxes, charge or fee Question whether Corporation can be regarded as 1J charitable institution should be investigated and examined by a proper forum under the Act-U.P Forest Corporation Act, 1974-s. 3(3). General Clauses Act, 1897: Section 3(31)- 'Local
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2022 New Okhla Industrial Development Authority v. Anand Sonbhadra
Of those, 2 referred to
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