Tax exemption under section ten clause forty six for specified fees and deposit interest, subject to non commerciality and filing obligations. Notification grants exemption under section 10(46) to Himachal Pradesh State Load Despatch Centre for income from fees/charges fixed by the State Electricity Regulatory Commission and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income, and filing returns under clause (g) of sub-section (4C) of section 139; the notification is made applicable retrospectively to the specified assessment years and is certified not to adversely affect any person.
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Provisions expressly mentioned in the judgment/order text.
Tax exemption under section ten clause forty six for specified fees and deposit interest, subject to non commerciality and filing obligations.
Notification grants exemption under section 10(46) to Himachal Pradesh State Load Despatch Centre for income from fees/charges fixed by the State Electricity Regulatory Commission and interest on bank deposits, subject to conditions: no commercial activity, unchanged activities and nature of income, and filing returns under clause (g) of sub-section (4C) of section 139; the notification is made applicable retrospectively to the specified assessment years and is certified not to adversely affect any person.
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