ACIT CIRCLE-4, AGRA vs. JHANSI DEVELOPMENT AUTHORITY, JHANSI
In the result the appeal of the assessee is allowed and the appeal
ITA 355/AGR/2014[2010-11]Status: DisposedITAT Agra13 Jan 2021AY 2010-11
Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meenajhansi Development Authority Vs..Dcit Circle-4, Commissionerycompus, Agra. Jhansi. (Now The Dy. Cit Panno.Aaalj0068K (Exemption) Ghaziabad. (Assessee) (Revenue) Acit, 4(1), Vs..Jhansi Development Agra. Authority (Now The Dy. Cit Commissionerycompus, Jhansi. (Exemption) Ghaziabad. Panno.Aaalj0068K (Revenue) (Assessee)
Section 12ASection 145(3)Section 2(15)
156 of the Paper Book No. 1). Hon’ble ITAT in Moradabad
Development Authority, Jaipur Development Authority, Bangalore Development Authority
(Supra) have analyzed applicability of judicial pronouncement of Hon’ble Supreme Court and Hon’ble J & K High Court and have found that above judicial pronouncement is not applicable to the development authorities having registration u/s 12A. The objects