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.
Kerala Headload Workers Welfare Board, Kochi is notified for exemption of specified income under section 10(46) of the Income-tax Act, 1961, preserved for relevant proceedings by the transitional provisions of the Income-tax Act, 2025. Exempt income includes government grants and loans, statutory levies, registration fees, employer deposits, member contributions, specified wages, interest on staff and worker loans, and interest on those receipts. The exemption applies for the stated assessment years, subject to no commercial activity, unchanged activities and income nature, and timely income-tax return filing. Non-compliance may trigger penalties and withdrawal of the exemption.
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