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.
The Central Government, exercising powers under section 10(46A)(b) of the Income-tax Act, 1961, grants specified income tax exemption to a state Real Estate Regulatory Authority constituted under the Real Estate (Regulation and Development) Act, 2016. The authority, identified as the assessee, is notified for exemption with effect from assessment year 2025-26, conditional on its continued status as an authority under the 2016 Act and pursuit of one or more purposes listed in section 10(46A)(a). The notification clarifies that the retrospective application does not adversely affect any person.
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