Income tax exemption under section 10(46A) applies to specified urban development authorities subject to purpose and constitution conditions. Notification grants an income tax exemption to Moradabad Development Authority, an authority constituted under the Uttar Pradesh Urban Planning & Development Act, 1973, on the condition that it continues to carry one or more of the specified purposes required by the relevant provision; the notification is made effective from the stated assessment year and the memorandum certifies that no person is adversely affected by retrospective effect.
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 tax exemption under section 10(46A) applies to specified urban development authorities subject to purpose and constitution conditions.
Notification grants an income tax exemption to Moradabad Development Authority, an authority constituted under the Uttar Pradesh Urban Planning & Development Act, 1973, on the condition that it continues to carry one or more of the specified purposes required by the relevant provision; the notification is made effective from the stated assessment year and the memorandum certifies that no person is adversely affected by retrospective effect.
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