LAWS(RAJ)-2017-7-302

COMMISSIONER OF INCOME TAX Vs. URBAN IMPROVEMENT TRUST

Decided On July 25, 2017
COMMISSIONER OF INCOME TAX Appellant
V/S
URBAN IMPROVEMENT TRUST Respondents

JUDGEMENT

(1.) In all these appeals common questions of law and facts are involved, hence, they are decided by this common judgement.

(2.) This Court while admitting the matter has framed the following questions of law:-"D.B. ITA No. 643/2008

(3.) Counsel for the appellant has taken us to the definition of local authority under the Income Tax Act and contended that in view of the proviso added to explanation of Sec. 10(20) of the Income Tax Act which reads as under:-