Supreme Court of India
The Income Tax Officer v. Urban Improvement Trust
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Judgment, page 21
From the headnote
Income Tax Act, 1961: Section 10(2) Explanation clause (iii) (as amended by Fiance Act, 2002) – Whether Urban Improvement Trust (asses see) constituted under Rajasthan Improvement Act is a loc al authority within meaning of clause (iii) of Explanation to s. 10(2) – Plea of assessee that it is a “Municipal Committee” under cl ause (iii) of Explanation to s. 10 (2) – Held: Scheme of the Urban Improvem ent Act, under which the assessee was constituted, does not permit acceptance of the plea that assessee is a “Municipal Committee” within meaning of clause (iii) of Explanation to s. 10(20) – R
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