The appeals of the Revenue are hereby dismissed
Bench: Smt. Diva Singh & Dr. B.R.R. Kumarassessment Year: 2014-15
20A) w.e.f. 04.04.2003 which earlier has expressly provided exemption to statuary authorities constituted for the purpose of dealing with and satisfying the need for housing accommodation or for the purpose of planning, development or improvement of cities, town and villages, or both. 8. That on the facts and circumstances of the case, the Ld. CIT(A) has erred