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2020 (6) TMI 51 - AT - Income TaxIncome tax proceedings against assessee - whether appellant is not a "state" under Article 289 of the Constitution of India and therefore, liable to tax under the Income Tax Act? - HELD THAT:- As relying on MAHARASHTRA STATE BOARD OF TECHNICAL EDUCATION VERSUS ITO-15 (2) (2) , MUMBAI [2019 (4) TMI 755 - ITAT MUMBAI] we hold that the assessee is “State” under Article 289 of the constitution of India, and is entitled to immunity from taxation under the Income Tax Act 1961. The plea of the assessee is thus sustained.
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