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.
Notification grants income-tax exemption to the State Legal Service Authority, Union Territory Chandigarh for specified receipts grants from higher legal services bodies, government grants or donations for legal services purposes, court-ordered amounts, recruitment application fees, and interest on bank deposits provided the Authority does not engage in commercial activity, its activities and specified income remain unchanged, and it complies with the mandated income-tax return filing requirement. Failure to comply may attract penal consequences and withdrawal of the exemption. The notification is given retrospective effect for assessment years 2024-25 to 2025-26 and is applicable for assessment years 2026-27 to 2028-29.
Note: It is a system-generated summary and is for quick reference only.