https://www.taxtmi.com/caselaws?id=433405 The Tribunal allowed the appeal of the assessee, declaring that the assessee qualifies as a "State" under Article 12 of the Constitution of India. As a result, the assessee is entitled to immunity from taxation under the Income Tax Act, 1961, pursuant to Article 289 of the Constitution of India. The original grounds of appeal were deemed academic, and the additional ground raised by the assessee was accepted. The order was pronounced on 27/09/2022. en-us Tue, 27 Sep 2022 00:00:00 +0530 Sat, 28 Jan 2023 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433405 The Tribunal allowed the appeal of the assessee, declaring that the assessee qualifies as a "State" under Article 12 of the Constitution of India. As a result, the assessee is entitled to immunity from taxation under the Income Tax Act, 1961, pursuant to Article 289 of the Constitution of India. The original grounds of appeal were deemed academic, and the additional ground raised by the assessee was accepted. The order was pronounced on 27/09/2022. Case-Laws Income Tax Tue, 27 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433405