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2007 (7) TMI 296 - HC - Income TaxClaim for benefit of exemption u/s 10(20A) - requirements of section 10(20A)- assessee, State Government undertaking engaged in the promotion of industrial activities and making provision for infrastructure to industries - It is an admitted case that the assessee is not an authority constituted in India by or under any law enacted - It is also admitted that the assessee has been incorporated under the provisions of the Companies Act, 1956. Hence, the assessee cannot claim the benefit u/s 10(20A)
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