Cane Development Council is Local Authority u/s 10(20) of Income Tax Act: ITAT deletes Tax DemandĀ [Read Order]

By Yogitha S. Yogesh - On May 19, 2023 11:00 am - 2 mins read
Cane Development Council is Local Authority - us 10(20) of Income Tax Act - ITAT deletes Tax Demand - TAXSCAN

The Income Tax Appellate Tribunal (ITAT) of Delhi bench has held that Cane Development Council is a local authority under section 10(20) of the Income Tax Act, 1961. The assessee is a local authority thathad filed its return of income declaring a total income of Rs. NIL. The AO notice under section142(1) of the Act…

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