https://www.taxtmi.com/caselaws?id=205177 Section 10(20) confines "local authority" to the categories specifically named, including a Municipality under Article 243P(e) read with Article 243Q. That constitutional scheme covers Nagar Panchayats, Municipal Councils and Municipal Corporations, and also permits an industrial township where municipal services are provided or proposed by an industrial establishment. On the statutory scheme of the Gujarat Municipalities Act, 1963 and the Gujarat Industrial Development Act, 1962, notified areas function as self-governing units with municipal powers and tax-levying authority, so they are not excluded from the concept of Municipality. Accordingly, the notified area / industrial township qualifies for exemption under section 10(20). en-us Fri, 16 Jul 2010 00:00:00 +0530 Thu, 30 May 2013 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205177 Section 10(20) confines "local authority" to the categories specifically named, including a Municipality under Article 243P(e) read with Article 243Q. That constitutional scheme covers Nagar Panchayats, Municipal Councils and Municipal Corporations, and also permits an industrial township where municipal services are provided or proposed by an industrial establishment. On the statutory scheme of the Gujarat Municipalities Act, 1963 and the Gujarat Industrial Development Act, 1962, notified areas function as self-governing units with municipal powers and tax-levying authority, so they are not excluded from the concept of Municipality. Accordingly, the notified area / industrial township qualifies for exemption under section 10(20). Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205177