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    <description>Local authority within the meaning of Section 10(20A) - whether Vidarbh Irrigation Department Corporation is a local authority? - We do not understand as to why the Income Tax Department has preferred the instant appeal against the aforesaid judgment of the High Court where the issue has only been remanded to the Tribunal for fresh consideration. - SC</description>
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      <description>Local authority within the meaning of Section 10(20A) - whether Vidarbh Irrigation Department Corporation is a local authority? - We do not understand as to why the Income Tax Department has preferred the instant appeal against the aforesaid judgment of the High Court where the issue has only been remanded to the Tribunal for fresh consideration. - SC</description>
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