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1 - 10 of 17 (1.61 seconds)Article 289 in Constitution of India [Constitution]
Som Prakash Rekhi vs Union Of India & Anr on 13 November, 1980
14. As per the above definition of "State", if we check under which head
the assessee company would fall, the probable answer is "Local or Other
Authorities". But, the definition of "Local or Other Authority" was not
defined in the constitution or any other statute, however, a fundamental
guidance was accorded by the Hon‟ble Apex Court in the case of Som
Prakash Rekhi vs Union Of India (supra), wherein the Hon‟ble Apex Court
has prescribed certain tests to determine as to whether an institution is
„State‟ within the meaning of Article 12 of the Constitution of India or not.
The conditions to claim eligibility of being a "State" as described in the said
order by the Hon‟ble Apex Court, reads as under:-
Section 10 in The Meghalaya Co-operative Societies Act [Entire Act]
The Income Tax Act, 1961
The Meghalaya Co-operative Societies Act
Watco, Bhubaneswar vs Cit(Exemptions), Hyderabad on 27 September, 2022
ordinate Bench of this Tribunal in the case of Watco vs CIT (Exemption),
198 ITD 658 (ctk) while adjudicating the similar issue, laid down the
principles on which the assessee can be considered as 'State'. The
observations of the Bench are as under:
Sapna Sanjay Raisoni,, vs Department Of Income Tax on 30 January, 2015
6. Applying the aforesaid tests, as enunciated in the case of Som
Prakash Rekhi vs Union of India, it has been held in the case of
Smt. Sapna Sanjay Raisoni v. ITO [2016] 70 taxmann.com 7 (Pune -
Trib.) that Maharashtra State Road Transport Corporation is a 'State'
and therefore payment to it could not be disallowed under section
40A(3) being protected by rule 6DD(b). [Annexure-A; Page-7-14]
P a g e 10 | 16
ITA Nos.324 to 328/CTK/2023
Assessment Years : 202003-04 to 2007-08
The Dcit1(1), Indore vs Shri Ravi Arora, Indore on 31 July, 2023
In the case of DCIT v. Vinod Arora 137 taxmann.com 450
(Amritsar - Trib.
Maharashtra State Board Of Technical ... vs Ito 23(2)(2), Mumbai on 28 February, 2019
8. Similarly, in the case of Maharashtra State Board of Technical
Education v. ITO [2019] 104 taxmann.com 98 (Mumbai - Trib.) it
has been held that Maharashtra State Board of Technical Education,
a statutory body established under Maharashtra State Board of
Technical Education Act, 1997, being under complete
superintendence, and control of State Government financially as
well as administratively fall under definition of 'State' as per Article
12 of Constitution of India and therefore, its income is not
chargeable to tax.[Annexure-C; Page 22-39]