2020 (8) TMI 903

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... LD THAT:- As in the case of a similarly placed authority i.e. Greater Noida Industrial Development Authority vs. Union of India and Others, this Court [ 2018 (3) TMI 227 - DELHI HIGH COURT] has held that the activities of Greater Noida Authority are not commercial activity within the meaning of Clause (b) to Section 10(46) of the Act. He states that an appeal filed by the Revenue against the said .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... a and Ms.Rusheet Saluja, Advocates. For the Respondent : Mr.Ajay Digpaul, CGSC with Mr.Kamal R. Digpaul, Advocate for R-1/UOI. Mr. Abhishek Maratha, Sr. Standing Counsel with Mr. Pratayash Gupta, Jr. Standing Counsel, Ms. Nupur Sharma and Mr. Anshul Sharma, Advocates for R-2 and 3. JUDGMENT MANMOHAN, J: (Oral) C.M. APPL. No.20274/2020 Exemption allowed, subject to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... se of a similarly placed authority i.e. Greater Noida Industrial Development Authority vs. Union of India and Others, this Court vide order dated 26 th February, 2018 in WP (C) 732/2017 has held that the activities of Greater Noida Authority are not commercial activity within the meaning of Clause (b) to Section 10(46) of the Act. He states that an appeal filed by the Revenue against the said ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X