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No denial of Local authority status for non-election of members of assessee-Mandi Parishad
Case Law Details
- Case Name
- Rajya Krishi Utpadan Mandi Parishad Vs ITO (ITAT Lucknow 'A' Bench)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- ITAT Lucknow
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Status of the Local Authority cannot be denied for the reason that members of the assessee-Mandi Parishad not elected
Local Authority Status cannot be denied for non election of members of assessee-Mandi Parishad
RELEVANT PARAGRAPH
15. We have heard both the parties at length and carefully gone through the materials available on record. In the instant case, the controversy to be resolved is whether assessee was a Local Authority for the year under consideration and as such was eligible for exemption of income u/s. 10(20) of the Act or not. Section 10 of the Act deals with th...
