2022 (3) TMI 623

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....MR. JUSTICE SURYA KANT For Appellant(s) Mr. O.P. Gaggar, AOR For Respondent(s) Mr. Balbir Singh, ASG Ms. Alka Agrawal, Adv. Ms. Rashmi Malhotra, Adv. Ms. Suhasini Sen, Adv. Ms. Chinmaee Chandra, Adv. Mr. Raj Bahadur Yadav, AOR ORDER 1. Leave granted. 2. These appeals arise from a judgment of a Division Bench of the High Court of Judicature at Allahabad dated 20 November 2018. 3. ....

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.... said sub-clause:- (i) any corporation established by a Central, State or Provincial Act; (ii) any company in which all the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a Corporation owned by that Bank; and (iii) any undertaking or body, including a society registered under the Societies Registration Act, 1860 (21 o....

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....not deducted tax at source under Section 194-A which led to notices being issued, resulting in consequential action. This Court, after considering the terms of the notification held that NOIDA which has been established under the Act of 1976 is covered by the notification dated 22 October 1970. Though the statute under which the Agra Development Authority has been constituted is the UP Urban Plann....