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Rajasthan Urban Improvement Trust Not Considered Municipal Committee Under Income Tax Act Section 10(20) Explanation (iii.

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....Scope of Exemption u/s 10(20) - Municipal Committee - Scheme of the Rajasthan Urban Improvement Act, 1959 does not permit acceptance of the contention of the appellant assessee that Urban Improvement Trust is a Municipal Committee within the meaning of Section 10(20) Explanation (iii).....

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Rajasthan Urban Improvement Trust Not Considered Municipal Committee Under Income Tax Act Section 10(20) Explanation (iii.