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2011 (2) TMI 1251 - ALLAHABAD HIGH COURTWhether after 1.4.2003, New Okhla Industrial Development Authority (Noida) (the Petitioner) is a local authority within the meaning of section 10(20) of the Income Tax Act, 1961 petitioner was also declared to be an Industrial Township within the meaning of proviso to article 243Q of the Constitution by the notification dated 24.12.2004 and it performs the service akin to a municipality. It is a municipality or at least a municipal committee within the meaning of section 10(20) of the Act – Held that:- In Adityapur case the Supreme Court considered the provisions of the Bihar Act and held that the Adityapur-Authority is not a local body within the meaning of Section 10(20) of the Act, amendment, with effect from Aril, 1, 2003, the Explanation "local authority" was defined to include only the authorities enumerated in the Explanation, which does not include any authority such as the appellant [The Adityapur-Authority] , the Petitioner namely Noida is also not a local authority within the meaning of Section 10(20) of the Act, writ petition dismissed
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