{"id":2011,"date":"2018-08-11T15:42:46","date_gmt":"2018-08-11T15:42:46","guid":{"rendered":"http:\/\/itatonline.org\/digest\/new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre-2\/"},"modified":"2018-09-09T13:50:53","modified_gmt":"2018-09-09T13:50:53","slug":"new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre-2","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/new-okhla-industrial-development-authority-noida-v-ccit-2018-168-dtr-145-sc-cit-v-hdfc-ltd-2018-168-dtr-145-sc-cit-v-rajesh-projects-india-p-ltd-2018-168-dtr-145-sc-gre-2\/","title":{"rendered":"New Okhla Industrial Development Authority (NOIDA) (No.2) v. CCIT  ( 2018) 406 ITR 209\/ 168 DTR 145\/ 257 Taxman 3\/ 303 CTR 553  (SC)  CIT v. HDFC Ltd ( 2018)406 ITR 209\/ 168 DTR 145\/ 303 CTR 553  ( SC) CIT  v. Rajesh Projects ( India ) (P) Ltd ( 2018) 406 ITR 209\/ 168 DTR 145\/ 257 Taxman 3\/303 CTR 553  ( SC)  Greater Noida Industrial Development Authority v. ACIT ( 2018) 406 ITR 209\/ 168 DTR 145 \/ 303 CTR 553 ( SC)  ITO v. United Bank of India  ( 2018) 406 ITR 209\/ 168 DTR 145 \/ 303 CTR 553( SC)"},"content":{"rendered":"<p>New Okhla Industrial Development Authority <strong>\u00a0<\/strong>(<strong>NOIDA)\u00a0is not<\/strong>\u00a0local authority .Hence is not exempted from payment of income-tax under S. 10(20) and S.10(20A)\u00a0 of the Act \u00a0Followed , New Okhla Industrial Development Authority (NOIDA) v. CCIT\u00a0 ( 2018) 95 taxmann.com 58\/ 303 CTR 448 \/ 168 DTR 48 (SC) \u00a0( CA Nos 9199\/12750\/ 15613\/ 15615\/ 2017 dt. 2-07-2018) ( AY. 2010-11, 2011-12)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 10(20): Local authority \u2013 New Okhla Industrial Development Authority  (NOIDA)  is not  local authority &#8211; Hence is not exempted from payment of income-tax under S. 10(20) and S.10(20A) . Followed , New Okhla Industrial Development Authority (NOIDA) v. CCIT  ( 2018) 95 taxmann.com 58\/ 303 CTR 448 \/ 168 DTR 48 (SC)<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-2011","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-wr","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2011","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=2011"}],"version-history":[{"count":4,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2011\/revisions"}],"predecessor-version":[{"id":2320,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/2011\/revisions\/2320"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=2011"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=2011"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=2011"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}