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        Case ID :
        Income Tax

        Exemption u/s 11 - money received on account of IDC...

        Section 11 Exemption: Infrastructure Development Charges Classified as State Money, Tax-Free Without Finance Department Approval.

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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.
                                Exemption u/s 11 - money received on account of IDC [Infrastructure Development Charges] - Merely because the assessee fund no longer requires approval of the Finance Department of the state while utilizing the funds, does not in our view alter or impinge upon its character as held by us as being money of the state kept aside for specific purpose.The presence of the Revenue Secretary in the high powered committee takes care of the requirement of obtaining approval of the Finance Department for utilization of funds. - the Fund belonged to the State and was not liable to tax. - AT
                                Note: It is a system-generated summary and is for quick reference only.
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