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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>Tax exemption under Section 10(46) extends to specified regulatory commission income subject to non-commercial and filing conditions.</h1> Notification under Section 10(46) exempts specified receipts of Tripura Electricity Regulatory Commission - grants from the State Government; annual licence and petition fees under the Electricity Act; tender fees/earnest money; and interest on those receipts - subject to conditions: no commercial activity, unchanged nature of receipts across years, and filing returns as required by clause (g) of sub-section (4C) of section 139.

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