Tribunals and Commissions22 Apr 2026Dismissed
DCIT Vs Aligarh Development Authority
Income Tax Appellate Tribunal · (2026) 04 ITAT CK 3883
Income-tax Act, 1961-Section 2(15) (including the restrictive proviso), 9(1)(iv), 10(20), 10(20A), 10(23C) (seventh proviso), 10(29), 10(46), 10(46A), 11, 11(1)(a), 11(1)(b), 11(1)(c), 11(1)(d), Explanation 1 below Section 11(1)(d), 11(4A), 12, 12A, 12AA, 12AA(3), 12AAA, 13, 13(8), 60 to 63, 139(1), 143(2), 143(3) (third proviso), 148, 271(1)(c), 288(2)Finance Act, 2023Finance Act, 2002