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    <title>1978 (7) TMI 4 - ANDHRA PRADESH High Court</title>
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    <description>The High Court of Andhra Pradesh held that the Agricultural Market Committee, Cuddapah, qualifies as a local authority under section 10(20) of the Income Tax Act, 1961, entitling it to tax exemption. The court relied on precedent supporting the committee&#039;s classification as a local authority and ordered each party to bear their own costs.</description>
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      <description>The High Court of Andhra Pradesh held that the Agricultural Market Committee, Cuddapah, qualifies as a local authority under section 10(20) of the Income Tax Act, 1961, entitling it to tax exemption. The court relied on precedent supporting the committee&#039;s classification as a local authority and ordered each party to bear their own costs.</description>
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