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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 specified public receipts conditioned on noncommercial activity and mandated return filing.</h1> Notification exempts specified receipts of The Commissioners for the Rabindra Setu under section 10(46), covering municipal and railway tax proceeds, rental and maintenance and related miscellaneous receipts, and interest on bank deposits, subject to conditions that the body refrain from commercial activity, keep activities and income unchanged during the relevant years, and comply with the prescribed income tax return filing requirement.

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