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