Karnataka H.C : Where assessee-university was a ‘body corporate’ having perpetual succession and a common seal with a power to acquire and hold property and to enter into contract in its name, it could not be regarded as ‘State’ within meaning of article 289(1) of Constitution of India and, thus, it could not be exempted from taxation as envisaged thereunder
High Court Of Karnataka Visvesvaraya Technological University Vs. ACIT, Circle –I Assessment Years : 2004-05 To 2009-10 Section : 10(23C), […]
