Supreme Court of India
Okhla Industrial Development Authority v. Chief Commissioner of Income Tax 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.
1 Supreme Court bench has cited this judgment.
What the Court ordered
We are of the considered opinion that the appellant is not covered by the definition of local authority as contained in Explanation to Section 10(20).
Judgment, page 35
From the headnote
Income Tax Act, 1961 – s.10(20) (as Amended by Fina nce Act 2002 w.e.f. 01.04.2003) – Appellant-NOIDA, a loc al 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 “local authority” as “Municipality as re ferred to in Art.243P(e)” – Held: Special features of the Munici pality as was contemplated by the Constitutional provisions contained in Part IXA cannot be said to be present in Authority (NOIDA) as delineate d by statutory scheme of the U.P. Industrial Area Development ct, 1976 under which
Authorities it was built on
- 1985 S. Sundaram Pillai, Etc. v. V.R. Pattabiraman Etc.
- 1992 State of Maharashtra v. Rattanlal
- 2006 Kishansing Tomar v. Municipal Corporation of the City of Ahmedabad and Ors.
- 2012 State of Gujarat & Others v. Essar Oil Limited and Another
- 2006 Adityapur Industrial Area Development Authority v. Union of India and Ors.
- 2008 Agricultural Produce Market Committee, Narela, Delhi v. Commissioner of Income Tax & Anr.
- 1999 Saij Gram Panchayat v. State of Gujarat and Ors.
- 2014 Rajasthan R.S.S. & Ginning Mills Fed. Ltd. v. Dy. Commissioner of Income Tax, Jaipur
Where later benches applied it
Of those, 1 referred to
Sign in free to read it
- The full judgment, page by page, as published in the Supreme Court Reports
- The ratio: what the Court held, verbatim, with the page it sits on
- Every bench that relied on it, and every bench that argued against it
- Search every reported judgment, by party, citation or question
- Download the PDF, copy pinpoint citations ready for a filing
An email address, no password.