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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.

        <h1>Specified income exemption for a pollution control board clarifies taxable treatment of regulatory and non commercial environmental fees.</h1> The Central Government notifies the West Bengal Pollution Control Board so certain categories of receipts are treated as specified income, including consent and analysis fees, authorisation and public hearing fees, cess reimbursements, scheme reimbursements, sale of non profit books, RTI and training fees, interest on deposits and loans, pollution costs and miscellaneous non profit receipts. Conditions: no commercial activity, unchanged nature of activities and income, and prescribed return filing. Applicability: financial years 2015-2016 to 2019-2020.

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