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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Liability to tax being as State - board was set up by State ...


Board under State Control Deemed "State" per Article 12, Granted Tax Immunity by Indian Constitution.

April 13, 2019

Case Laws     Income Tax     AT

Liability to tax being as State - board was set up by State Government by enacting law - Board is under complete superintendence, and control of the State Government financially as well as administratively falls under the definition of “State” as per Article 12 of the Constitution of India - entitled for immunity from the taxation

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