New Okhla Industrial Development Authority vs Chief Commissioner Of Income Tax & Ors.

Authority: Supreme Court Date: 2018-07-02 AY: 2003-04, 2004-05 Section: 10(20), 10(20A), 243P(d), 243P(e), 243Q Acts: Income Tax Act 1961, Constitution of India, U.P. Industrial Area Development Act 1976 Result: Revenue Citation: (2018) 102 CCH 0091 ISCC : (2018) 168 DTR 0048 (SC) : (2018) 406 ITR 0182 (SC) Justices: A. K. SIKRI & ASHOK BHUSHAN, JJ. Appeal No: CIVIL APPEAL NOS. 792-793 OF 2014
Whether New Okhla Industrial Development Authority (NOIDA) is a local authority within the meaning of Section 10(20) of the Income Tax Act, 1961 after 01.04.2003 --- Held No

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