Tag Archives: local authority meaning income tax

NOIDA is not local authority , No Income Tax Exemption : Supreme Court

By | July 5, 2018

The submission of the appellant is that the appellant is covered by Clause (ii) of the Explanation i.e. “Municipality as referred to in clause (e) of Article 243P of the Constitution”. We, while discussing above provisions, have already held that the appellant is not covered by the word/expression of “Municipality” in clause (e) of Article… Read More »