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1 - 10 of 16 (0.33 seconds)Article 12 in Constitution of India [Constitution]
Section 3 in The Income Tax Act, 1961 [Entire Act]
Section 3 in The General Clauses Act, 1897 [Entire Act]
The Delhi Municipal Corporation Act, 1957
M. Krishna Murthy And Ors. vs Commissioner Of Income-Tax, Andhra ... on 15 June, 1984
7. The ld. D.R. Shri Jyoti S. Chowdhary relied heavily on the orders of the Assessing Officers as also on the order of the ld. DCIT(A) Range-I, New Delhi in the case of Shri Rajinder Tiku. He further submitted that DESU was only a local authority and was only a part of the Municipal Corporation of Delhi and that by no stretch of imagination it could be treated as a part of the Government of Union Territory of Delhi or the Central Government. He further invited our attention to page 34 of the paper book filed in the case of Shri Rajinder Tiku whereby the CBDT vide its letter dated 11-1-1991 had asked the Hony. General Secretary of DESU, General Engineers and Supervisors' Association to inform the Department as to whether the incentive scheme floated by DESU is covered by the M.P. Reward Scheme framed by the Ministry of Energy (Deptt. of Power). He submitted that even a copy of the order dated 15-5-1989 issued by the CBDT under section 10(17A) of the I.T. Act in relation to the said scheme framed by Ministry of Energy was forwarded. He submitted that there was no reply from the said association. The ld. D.R. further relied on the decision of the Hon'ble Andhra Pradesh High Court in the case of M. Krishna Murthy v. CIT [1985] 152 ITR 163/23 Taxman 126, wherein it was held that incentive bonus was taxable.
Article 77 in Constitution of India [Constitution]
Article 239 in Constitution of India [Constitution]
The Income Tax Act, 1961
Ajay Hasia Etc vs Khalid Mujib Sehravardi & Ors. Etc on 13 November, 1980
In the alternative, it was submitted that DESU has several trappings of the Central Government inasmuch as it is created by an Act of Parliament, its technical operation and planning is controlled and regulated by the Central Government, there through its unit, that is, Central Electricity Authority of India, the Ministry of Energy has a substantial hold on DESU and its working, the main funds for operation of DESU are paid out of the consolidated fund of India, DESU is subject to statutory Public Accounts Committee of Parliament. Its accounts are being audited as prescribed by law. It was further urged that the reward in the form of incentive as a public purpose for social cause and that the provisions of section 10(17B) should be construed liberally. The assessee further referred to the provisions of Article 12 of the Constitution of India and the decision of the Hon'ble Supreme Court in the case of Ajay Hasia v. Khalid Mujib Sehravardi AIR 1981 SC 487, wherein it was held that even a regional engineering collage registered under the Societies Registration Act is equal to "State" for purposes of Article 12 of the Constitution. It was, therefore, urged that the actual test should be as to whether DESU is an instrument or as an agency of the Government and not as to how it has been created.