https://www.taxtmi.com/caselaws?id=11815 The High Court of Jharkhand dismissed the writ petition challenging a tax deduction notice issued to an industrial development authority by the Deputy Commissioner of Income-tax. The Court upheld the notice's validity, ruling that the petitioner's income was not exempt from taxation under article 289(1) of the Constitution of India. The Court emphasized that entities like the petitioner, although state-created, were separate legal entities subject to taxation under the Income-tax Act amendments. The Court found no merit in the petitioner's claim for exemption and affirmed the applicability of the tax deduction notice. en-us Thu, 08 May 2003 00:00:00 +0530 Tue, 09 Feb 2010 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11815 The High Court of Jharkhand dismissed the writ petition challenging a tax deduction notice issued to an industrial development authority by the Deputy Commissioner of Income-tax. The Court upheld the notice's validity, ruling that the petitioner's income was not exempt from taxation under article 289(1) of the Constitution of India. The Court emphasized that entities like the petitioner, although state-created, were separate legal entities subject to taxation under the Income-tax Act amendments. The Court found no merit in the petitioner's claim for exemption and affirmed the applicability of the tax deduction notice. Case-Laws Income Tax Thu, 08 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11815