S. 10(20): Local authority – New Okhla Industrial Development Authority (NOIDA) is not local authority – Hence is not exempted from payment of income-tax under S. 10(20) and S.10(20A) . Followed , New Okhla Industrial Development Authority (NOIDA) v. CCIT ( 2018) 95 taxmann.com 58/ 303 CTR 448 / 168 DTR 48 (SC)
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