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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(46A) grants Lucknow Development Authority relief, effective from assessment year 2024-25.</h1> Notification under section 10(46A)(b) designates Lucknow Development Authority (PAN AAALL0016F) as an authority for clause (46A), effective from assessment year 2024-25, conditional on its continued constitution under the Uttar Pradesh Urban Planning and Development Act, 1973 and its continuance in having one or more purposes specified in sub-clause (a) of clause (46A). The explanatory memorandum certifies that no person is adversely affected by giving retrospective effect to the notification.

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