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Income Tax - Highlights / Catch Notes

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Income tax proceedings against assessee - whether appellant is ...

Income Tax

June 2, 2020

Income 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? - Maharashtra State Board of Technical Education is “State” under Article 289 of the constitution of India, and is entitled to immunity from taxation under the Income Tax Act 1961.

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