https://www.taxtmi.com/caselaws?id=211998 The court held that the writ petition should not be dismissed on the ground of alternative remedy. It determined that post 1.4.2003, the petitioner, Noida, does not qualify as a local authority under section 10(20) of the Income Tax Act, 1961, based on established legal interpretations and precedents. As a result, the court dismissed the writ petition for lacking merit in light of the legal findings. en-us Mon, 28 Feb 2011 00:00:00 +0530 Wed, 11 Apr 2012 09:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211998 The court held that the writ petition should not be dismissed on the ground of alternative remedy. It determined that post 1.4.2003, the petitioner, Noida, does not qualify as a local authority under section 10(20) of the Income Tax Act, 1961, based on established legal interpretations and precedents. As a result, the court dismissed the writ petition for lacking merit in light of the legal findings. Case-Laws Income Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211998