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Case Law Details

Case Name : Commissioner of Income Tax Exemptions Vs Jaipur Development Authority (Rajasthan High Court)
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Commissioner of Income Tax Exemptions Vs Jaipur Development Authority (Rajasthan High Court)

In the case of Commissioner of Income Tax Exemptions vs. Jaipur Development Authority, the Rajasthan High Court dismissed the Income Tax Department’s appeal, which challenged the exemption claimed by the Jaipur Development Authority (JDA) under Section 11 of the Income Tax Act for the assessment year 2009-2010. The department had initially added Rs. 79.76 crore to JDA’s income, arguing that the authority was not eligible for the exemption due to its commercial activities. The In

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