AGRA DEVELOPMENT AUTHORITY,AGRA vs. DCIT., CIRCLE-1, AGRA
The appeals of the assessee are allowed and the appeal of the revenue is dismissed
ITA 216/AGR/2016[2011-12]Status: DisposedITAT Agra17 May 2021AY 2011-12
Section 124Section 142Section 153
carry out those functions which would otherwise be carried out by the State Govt.
Appellant finds support in the Ruling of Honourable Supreme Court .
(6.1)
That functions and duties of a Development Authority was defined by the honorable
Supreme Court in Union of India Vs. R.C.Jain AIR 1981 SC 951 wherein it was held:
“ They must be entrusted by statute
