https://www.taxtmi.com/caselaws?id=362829 The Supreme Court held that the appellant is not a local authority under Section 10(20) of the Income Tax Act, 1961, as amended by the Finance Act, 2002. The notification under Article 243Q(1) does not grant the appellant the status of a Municipality. Therefore, the appellant is not entitled to tax exemption, and the appeals were dismissed. en-us Mon, 02 Jul 2018 00:00:00 +0530 Mon, 08 Aug 2022 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362829 The Supreme Court held that the appellant is not a local authority under Section 10(20) of the Income Tax Act, 1961, as amended by the Finance Act, 2002. The notification under Article 243Q(1) does not grant the appellant the status of a Municipality. Therefore, the appellant is not entitled to tax exemption, and the appeals were dismissed. Case-Laws Income Tax Mon, 02 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362829