Held that the assessee has not claimed benefit under s. 10(20), the High Court was not justified in considering the matter under s. 10(20); impugned orders are set aside and the matters are remanded to the High Court for consideration afresh in accordance with law and on their own merits. Followed, CIT (E) v. Jaipur Development Authority (2022) 329 CTR (SC) 222 : (2022) 218 DTR 530 (SC).
CIT (E) v. Jaipur Development Authority (2025) 342 CTR 236 / 245 DTR 14 (SC) Editorial : CIT (E) v. Jaipur Development Authority (ITA Nos. 218 of 2017 and 113 of 2016 dt. 6-9-2017 (Raj)(HC)
S. 10(20) : Local authority-Not claimed the benefit-Order of High Court is set a side and the matters are remanded to the High Court for consideration afresh in accordance with law and on their own merits.[S. 11, 12, Art. 136]
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