Exemption u/s 10(20) - scope of the term "local authority" - ...
NOIDA Not a "Local Authority" u/s 10(20) of Income Tax Act; Ineligible for Tax Exemption.
July 4, 2018
Case Laws Income Tax SC
Exemption u/s 10(20) - scope of the term "local authority" - NOIDA - the appellant is not covered by the definition of local authority as contained in Explanation to Section 10(20).
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