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KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION vs. UNION OF INDIA & OTHERS
(Kerala High Court)

Hon'ble Judges:

DINESH KUMAR SINGH
Pet. Counsel
V. A. Haritha
Naveen Raveendranath
Deepak Prakash
Res. Counsel
P.g. Jayashankar
P.g. Jayashankar

Petitioner / Applicant

KERALA INFRASTRUCTURE AND TECHNOLOGY FOR EDUCATION
Respondent UNION OF INDIA & OTHERS
Court Kerala High Court
State

Kerala

Date Jan 17, 2023
Order No.

WP ( C ) NO. 41710 OF 2023

Citation

2023(1) TAXREPLY 8785
Original Order
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ORDER

JUDGMENT Heard Sri.Naveen Raveendranath, learned Senior Counsel assisted by Sri.Deepak Prakash, appearing for the petitioner and Sri.P.G.Jayasankar, learned Senior Standing Counsel for the respondent Nos.2 & 3. 2. The petitioner is a State Government entity registered under Section 8 of the Companies Act, 2013 and has been granted certificate under Section 12AA of the Income Tax Act, 1961. As per the averments in the writ petition, 99.9998% shares of the petitioner are held by the State Government. The petitioner is controlled by the State Government, inasmuch as the Secretary of the General Education Department is the Chairperson of petitioner's Board of Directors. In fact, it is a Special Purpose Vehicle, which has been set up for providing IT infrastructure in the Government owned and aided Schools in the State of Kerala. It is also said that the petitioner's source of funding is in the form of grants received from the State Government through M/s.Kerala Infra....

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