Held, that the issue pertaining to the eligibility of the assessee for exemption under the provisions of section 10(46) stood concluded in ACIT (E) v. Ahmedabad Urban Development Authority (2022) 449 ITR 1 (SC). Matter is remitted to the Central Board of Direct Taxes for examination.
Urban Improvement Trust, Udaipur v. UOI (2023)457 ITR 57/155 taxmann.com 452 (Raj)(HC)
S. 10(46) : Body or Authority-Specified income-Issue concluded by Supreme Court-Matter remanded to Central Board of Direct taxes. [S. 119, Art. 226]