Delhi directs CBDT to process section 10(46) Exemption application of NOIDA  Authority

New Okhla Industrial Development Authority Vs Union Of India & Ors.(Delhi High Court)

1. The New Okhla Industrial Development Authority¹, an entity constituted under the Uttar Pradesh Industrial Area Development Act, 1976² impugns the order dated 24 December 2020 in terms of which the Central Board of Direct Taxes³ has refused to accede to its prayer for being accorded appropriate certification as contemplated in terms of Section 10(46) of the Income Tax Act, 1961^4<

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