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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 for District Legal Service Authority permits specified grants, court awards, fees and interest, subject to non-commerciality and filing.</h1> Notification under clause (46) of section 10 exempts specified income of District Legal Service Authority Union Territory Chandigarh, including grants from legal services authorities, government grants or donations for the Legal Services Authorities Act, court-ordered receipts, recruitment application fees, and interest on bank deposits, subject to conditions prohibiting commercial activity, maintaining unchanged activities and income nature across years, and compliance with prescribed income-tax return filing; the notification is applied retrospectively to specified recent assessment years.

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