NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY vs CCIT

Authority: Supreme Court Date: 2018-07-02 AY: 2003-04, 2004-05 Section: 10(20A), 194A, 131, 3, 6, 7, 8, 9, 10, 11, 12 Acts: Income Tax Act 1961, Constitution of India, U.P. Industrial Area Development Act 1976 Result: Revenue Citation: 718Taxpundit178 Justices: ASHOK BHUSHAN, J. Appeal No: CIVIL APPEAL NOS.792-793 OF 2014
Whether the New Okhla Industrial Development Authority (NOIDA) is a 'local authority' within the meaning of Section 10(20) of the Income Tax Act, 1961, as amended by the Finance Act, 2002, and is thus exempt from income tax? --- Held: No.

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