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2020 (8) TMI 903 - HC - Income Tax‘Specified income’ u/s 10(46) - petitioner states that the petitioner has made an application as far back as 07th February, 2014 for Notification of its income under Section 10(46) of the Act, however no decision in this regard has been taken by the respondent No. 2. - HELD THAT:- As in the case of a similarly placed authority i.e. Greater Noida Industrial Development Authority vs. Union of India and Others, this Court [2018 (3) TMI 227 - DELHI HIGH COURT] has held that the activities of Greater Noida Authority are not commercial activity within the meaning of Clause (b) to Section 10(46) of the Act. He states that an appeal filed by the Revenue against the said order has been dismissed by the Supreme Court. Also pointed out that vide Notification dated 23rd June, 2020 the respondent has notified Greater Noida Industrial Development Authority under Section 10(46) of Act. Since the petitioner’s representations dated 07th February, 2014, 19th June, 2018 and 6th January, 2020 have not been decided till date, we dispose of the present writ petition and pending application by directing the respondent No. 2 to decide the petitioner’s applications seeking exemption under Section 10(46) of Act within twelve weeks in accordance with law.
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