CALCUTTA STATE TRANSPORT CORPORATION versus COMMISSIONER OF INCOME-TAX
Exemption Local Authority means Local Authority means Article 12 of the Constitution is not enough authority The Authority must have many distinctive features and characteristics of a major feature of a Municipal Committee, District Board or Port Commissioners Authority. Road Transport Corporation is not the same as a Municipal Committee, District Board or Port Commissioners body and has no compulsory authority. State Road Transport Corporation is not a local authority which is not exempt under Section 10 (20) Indian Income Tax Act. , 1961, Section 10 (20)
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