COMMISSIONER OF INCOME TAX EXEMPTINOS vs. JAIPUR DEVELOPMENT AUTHORITY

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SANGEETA SHARMA

Section 11(3) of the Income Tax Act, 1961 (for short ‘the Act’) was also held to be consequential and needed no adjudication. 3. We were told that the judgment dated 02.08.2024 passed by this Court has attained finality and the department has not challenged the same before the Supreme Court. 4. This Court, while admitting D.B. Income Tax Appeal

PR. COMMISSIONER OF INCOME TAX vs. M/S SKYWAYS INDUSTRIAL ESTATE COMPANY (P) LTD.

Bench: AKIL KURESHI,SUDESH BANSAL

89. It is his submission that providing services through proxy servers and also providing privacy protect features is permissible under the ICANN Accreditation Agreement. In fact, it is his submission that after the enactment of the GDPR, the default position has to be protection of personal data. Reliance is placed upon Article 1, Article 4(5) and Article