Krishi Utpadan Mandi Samiti, Bulandshahr vs The Union Of India & Anr.

Authority: High Court Date: 2004-04-05 AY: 2000-01 Section: 10(20) Acts: Income Tax Act 1961, Constitution of India, UP Krishi Utpadan Mandi Adhiniyam 1964, General Clauses Act 1897, Finance Act 2002, Cantonments Act 1924 Result: Revenue Citation: (2004) 188 CTR (All) 556 : (2004) 267 ITR 460 (All) : (2004) 139 TAXMAN 258 Justices: M. Katju & Vinod Chandra Misra, JJ. Appeal No: Civil Misc. Writ Petn. No. 434 of 2004
Whether Krishi Utpadan Mandi Samiti qualifies as a 'local authority' exempt from income tax under Section 10(20) of the Income Tax Act 1961 after the Finance Act 2002 amendment --- Held No. Whether the classification under the Explanation to Section 10(20) violates Article 14 of the Constitution --- Held No.

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