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        Case ID :
        Income Tax

        Specified grants from the Central or Himachal Pradesh...

        Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-filing compliance.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Specified grants from the Central or Himachal Pradesh Government, revenue receipts under the Himachal Pradesh Town and Country Planning Act, 1977, and interest on bank deposits of the Baddi Barotiwala Nalagarh Development Authority are exempt under section 10(46) of the repealed Income-tax Act, 1961. The exemption operates retrospectively for assessment years 2019-20 to 2023-24 under the savings provisions of the Income-tax Act, 2025. It is conditional on the Authority not undertaking commercial activity, maintaining unchanged activities and specified income, and filing returns as required. Non-compliance may trigger penal action and withdrawal of the exemption.
                                Note: It is a system-generated summary and is for quick reference only.
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