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Case Law Details

Case Name : Cane Development Council Titawi Vs ITO (ITAT Delhi)
Appeal Number : ITA No. 4356/Del/2019
Date of Judgement/Order : 03/05/2023
Related Assessment Year : 2014-2015
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Cane Development Council Titawi Vs ITO (ITAT Delhi)

ITAT Delhi held that the assessee (M/s. Cane Development Council Titawi) being a local authority are not chargeable to tax in terms of section 10(20) of the Income Tax Act.

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