{"id":81810,"date":"2004-02-10T00:00:00","date_gmt":"2004-02-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/cit-vs-u-p-rohilkhand-tarai-veej-on-10-february-2004"},"modified":"2016-05-26T10:40:22","modified_gmt":"2016-05-26T05:10:22","slug":"cit-vs-u-p-rohilkhand-tarai-veej-on-10-february-2004","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/cit-vs-u-p-rohilkhand-tarai-veej-on-10-february-2004","title":{"rendered":"Cit vs U.P. (Rohilkhand) Tarai Veej &amp; &#8230; on 10 February, 2004"},"content":{"rendered":"<div class=\"docsource_main\">Allahabad High Court<\/div>\n<div class=\"doc_title\">Cit vs U.P. (Rohilkhand) Tarai Veej &amp; &#8230; on 10 February, 2004<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2004 141 TAXMAN 356 All<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>We have heard Shri A.N. Mahajan, learned counsel for appellant and Shri Vikram Gulati, learned counsel appearing for the respondent.<\/p>\n<p>2. This is an ITR under section 256(1) of the Income Tax Act, 1961 in which the following question has been referred to us for our opinion.\n<\/p>\n<p>&#8220;Whether on the facts and in the circumstances of the case, the Income Tax Appellate Tribunal was correct in law in directing that the income derived by the assessee company was exempt under section 10(29) of the Income Tax Act, 1961<\/p>\n<p>3. The question referred to us is covered by the decision of the Apex Court in <a href=\"\/doc\/1964881\/\">Union of India v. U.P. State Warehousing Corpn.<\/a> (1991) 187 ITR 541 (SC), wherein it has been held that the income of the U.P. State Warehousing Corporation is exempted from payment of tax.\n<\/p>\n<p>4. The question referred to us, therefore, is answered in affirmative i.e., in favour of the assessee and against the department.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Allahabad High Court Cit vs U.P. (Rohilkhand) Tarai Veej &amp; &#8230; on 10 February, 2004 Equivalent citations: 2004 141 TAXMAN 356 All ORDER We have heard Shri A.N. Mahajan, learned counsel for appellant and Shri Vikram Gulati, learned counsel appearing for the respondent. 2. This is an ITR under section 256(1) of the Income Tax [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[9,8],"tags":[],"class_list":["post-81810","post","type-post","status-publish","format-standard","hentry","category-allahabad-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Cit vs U.P. 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