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        Agricultural Market Committee qualifies as local authority under Income Tax Act

        Commissioner Of Income-Tax, AP Versus Agricultural Market Committee

        Commissioner Of Income-Tax, AP Versus Agricultural Market Committee - [1983] 143 ITR 1020 The High Court of Andhra Pradesh ruled that the Agricultural Market Committee, Cuddapah, is considered a local authority under section 10(20) of the Income Tax Act, 1961, and is exempt from tax. The court based its decision on previous rulings affirming the committee's status as a local authority. The court directed the parties to bear their own costs.

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