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SUPREME COURT OF INDIA
ASHOK BHUSHAN, A.K. SIKRI, JJ
M/S. NEW OKHLA INDUSTRIAL DEVELOPMENT AUTHORITY – Appellant
Versus
COMMISSIONER OF INCOME TAX – APPEALS & ORS. – Respondent
| Table of Content |
|---|
| 1. facts surrounding lease and tax deductions. (Para 2 , 3) |
| 2. arguments regarding local authority status and tax exemptions. (Para 4 , 6 , 7 , 10 , 14 , 15) |
| 3. legal ratios regarding authority's exemption status. (Para 5 , 12) |
| 4. court's reasoning on tds applicability and circular reliance. (Para 11 , 13 , 16) |
| 5. conclusion dismissing all appeals. (Para 17) |
ASHOK BHUSHAN, J.
2. These appeals have been filed against the common judgment of Delhi High Court dated 16.02.2017 by which the Delhi High Court has allowed the writ petitions filed by the private respondents herein. The appeals have been filed by New Okhla Industrial Development Authority, Greater Noida Industrial Development Authority, Commissioner of Income Tax as well as Income Tax Officer and others. The facts and issues in all the appeals being common, it shall be sufficient to refer the facts and pleadings in Civil Appeal No. - 15130 of 2017 – Commissioner of Income Tax (TDS) – II & Ors. Vs. Rajesh Projects (India) Pvt. Ltd. & Anr. for deciding this batch of appeals.
4. The revenue refuted the contention of Greater Noida and Noida contending that w.e.f. 01.04.2003, the Greater Noida and Noida is not a local aut
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