Income exemption under section 10(46): specified non commercial fees and grants exempted subject to non commercial, unchanged activity and filing conditions. Notification under Section 10(46) exempts specified incomes of the Andhra Pradesh Pollution Control Board - including consent fees, analysis and survey fees, reimbursements for national monitoring programmes, biomedical authorization fees, cess receipts, government grants, RTI fees, non profit sales of law books, interest on staff loans, miscellaneous receipts, and related interest - provided the Board does not engage in commercial activity, the nature of activities and incomes remain unchanged, and the Board files returns as required by the Act.
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.
Income exemption under section 10(46): specified non commercial fees and grants exempted subject to non commercial, unchanged activity and filing conditions.
Notification under Section 10(46) exempts specified incomes of the Andhra Pradesh Pollution Control Board - including consent fees, analysis and survey fees, reimbursements for national monitoring programmes, biomedical authorization fees, cess receipts, government grants, RTI fees, non profit sales of law books, interest on staff loans, miscellaneous receipts, and related interest - provided the Board does not engage in commercial activity, the nature of activities and incomes remain unchanged, and the Board files returns as required by the Act.
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