AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO, NEW DELHI
The appeals of the assessee are allowed
ITA 5163/DEL/2012[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 May 2021
Bench: Sh. K. N. Charydr. B. R. R. Kumar(Through Video Conferencing) Ita No. 5162/Del/2012 : Asstt. Year : 2010-11 Ita No. 5163/Del/2012 : Asstt. Year : 2011-12 Airports Authority Of India, Vs Income Tax Officer(Tds), Rajiv Gandhi Bhavan, Safdarjung Ward-1(1), Airport, New Delhi-110003 New Delhi (Appellant) (Respondent) Pan No. Aaaca6412D Assessee By : Sh. Ashish Gupta, Adv. Revenue By : Sh. Sohail Malik, Sr. Dr Date Of Hearing: 24.02.2021 Date Of Pronouncement: 04.05.2021
For Appellant: Sh. Ashish Gupta, AdvFor Respondent: Sh. Sohail Malik, Sr. DR
Section 10Section 10(6)(ii)Section 115A
whole and then harmonious interpretation has to be made. The word
‘Government’ has not been defined in Income tax Act. As per section 3(23) of general Clauses Act, 1897, the word ‘Government’ has been defined as to include both central and state governments of India.
Though the word ‘Government
