Tag: local authority

Allahabad H.C : The assessee-corporation is not a “local authority” for purposes of the Income-tax Act, 1961, notwithstanding such description in section 3(3) of the U.P. Water Supply and Sewerage Act, 1975

High Court Of Allahabad U.P. Jal Nigam vs. CIT Assessment Year : 1980-81 Section : 10(20) Yatindra Singh And Prakash Krishna, JJ. IT Reference No. 113 Of 1989 January 21, 2011 JUDGMENT Prakash Krishna, J. – The Income-tax Appellate Tribunal, Allahabad Bench, Allahabad, has referred the following two questions under section 256(1) of the Income-tax Act, …

Patna H.C : If Authority is not Local Authority , it is not entitled to the benefit of certificate for deduction at lower rate of tax u/s 197

High Court Of Patna Sone Command Area Development Agency Vs. Union Of India Section : 10(20),197 S.K. Katriar And Birendra Prasad Verma, JJ. Civil Writ Jurisdiction Case No. 1641 Of 1996 September 15, 2010 JUDGMENT S. K. Katriar, J.-This writ petition is directed against the order dated February 6, 1995 (annexure 1), passed by the learned …
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