Pre amendment Marketing board is not local authority U/s.10(20)

CIT Vs H.P. Marketing Board (Himachal High Court)- Marketing board is not  a local authority within the meaning of section 10(20) prior to the amendment made in section 10(20) when the word `local authority’ was not defined in the Income tax Act and the definition of `local authority’ as defined in section 3(31) of the General Clause Act was applicable.

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