S. 12A : Registration–Trust or institution-Charitable purpose-Statutory body constituted with object of promoting development of urban areas-A Charitable institution entitled to registration. [S. 2(15), 11, Karnataka Urban Development Authorities Act, 1987. S.65]
CIT v. Hubli Dharwad Urban Development Authority (2019) 419 ITR 29 / 269 Taxman 533/ 193 DTR 358/ 317 CTR 824 (Karn.)(HC)