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🚀 New Feature Launched

Introducing the “In Favour Of” filter in Case Laws.

  • ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
  • 🔍 Narrow down results with higher precision

Try it now in Case Laws

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        Governmental Authority or not - The Board of the applicant i.e., “Sri Satya Sai Water Supply Project Board” consists of 9 Members, out of which 7 are officers /Employees of the Government of Andhra Pradesh that qualifies for 77% of Government control falling short of the designated 90% as required by the Act. Even the cost of the operation and maintenance of the water supply scheme is contributed at a ratio of 70% by the State Government, while 30% of the cost is being borne by the applicant from the water charges collected from the users - In the instant case the applicant falls short of the qualifying mark of 90% in terms of equity or control. Hence the applicant does not fit in the category of “Governmental authority”.

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        ActsIncome Tax
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