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1 - 10 of 61 (0.53 seconds)The Vidarbha Irrigation Development Corporation Act, 1997
The Maharashtra Irrigation Act, 1976
Section 18 in The Vidarbha Irrigation Development Corporation Act, 1997 [Entire Act]
Article 289 in Constitution of India [Constitution]
Gujarat Industrial Development ... vs The Commissioner Of Income Tax on 20 August, 1997
86. Thus, the revenue authorities were not correct in holding that the assessee is not entitled to benefit under Section 10(20A), particularly relying on the decisions which deal with the powers of the "Local Authority". The Hon'ble Supreme Court in the case of Gujarat Industrial Development Corporation {supra) has held, the word 'development' in Section 10(20A) is to be construed liberally.