Supreme Court of India
Adityapur Industrial Area Development Authority v. Union of India and Ors.
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
We hold that the High Court is right in concluding that the appellant/ Authority could not claim exemption from Union taxation under Article 289 (I) of the Constitution of India.
Judgment, page 15
From the headnote
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 .... deduct income tax at source from inter:est income accrued on fixed deposits of the Authority-Writ Petition 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
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2018 Okhla Industrial Development Authority v. Chief Commissioner of Income Tax and Ors.
Of those, 2 referred to
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