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“Section 40(1)(c)”

Section References (mined)Section 40Section 40(1)(c)4 judgments

DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, all the four appeals of the Revenue are dismissed

ITA 3936/MUM/2023[2018-19]Status: DisposedITAT Mumbai28 May 2025AY 2018-19
Section 11Section 143(3)Section 154Section 2(15)

within the\nmeaning of the term \"local authority\" as defined in the Bombay General Act,\n1904.\"\n\n5.1 Kind attention is drawn to section 40(1)(c) of the MRTP Act which is the\nenabling provision for appointing the assessee as Special Planning Authority.\n\n\"40. (1) The State

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3795/MUM/2023[2016-17]Status: DisposedITAT Mumbai28 May 2025AY 2016-17

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

authority within the meaning of the term "local authority" as defined in the Bombay General Act, 1904." 5.1 Kind attention is drawn to section 40(1)(c) of the MRTP Act which is the enabling provision for appointing the assessee as Special Planning Authority

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, appeal of the Revenue for Assessment Year 2016-17

ITA 3794/MUM/2023[2017-18]Status: DisposedITAT Mumbai28 May 2025AY 2017-18

Bench: Shri Saktijit Dey, Hon'Ble & Shri Girish Agrawal

For Appellant: Shri Saurabh Soparkar, Sr. AdvocateFor Respondent: Shri Bhangepatil Pushkaraj Ramesh, Sr. DR
Section 11Section 12ASection 143(3)Section 154Section 2(15)

authority within the meaning of the term "local authority" as defined in the Bombay General Act, 1904." 5.1 Kind attention is drawn to section 40(1)(c) of the MRTP Act which is the enabling provision for appointing the assessee as Special Planning Authority

DEPUTY COMMISSIONER OF INCOME-TAX(EXEMPTION)-2(1), MUMBAI, MUMBAI vs. MUMBAI METROPOLITAN REGION DEVELOPMENT AUTHORITY, MUMBAI

In the result, all the four appeals of the Revenue are dismissed

ITA 3791/MUM/2023[2018 19]Status: DisposedITAT Mumbai28 May 2025
Section 11Section 143(3)Section 154Section 2(15)

within the\nmeaning of the term \"local authority\" as defined in the Bombay General Act,\n1904.\"\n\n5.1 Kind attention is drawn to section 40(1)(c) of the MRTP Act which is the\nenabling provision for appointing the assessee as Special Planning Authority.\n\n\"40. (1) The State