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1996 (2) TMI 7 - SC - Income TaxAssessee, the transport Corporation, - assessee contended that since it is a "local authority" within the meaning of section 2(31)(vi) (definition of "person"), its income is exempt under and by virtue of clause (20) of section 10 - held that that the assessee is not a 'local authority' as contemplated by section 2(31)(vi) of the Income-tax Act, 1961 ?
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