Case Laws Analysis Followed on CIT v. Surat Urban Development Authority 2021 TaxPub(DT) 1057 (Guj-HC) Followed on CIT v. Surat Urban Development Authority (SUDA) 2021 TaxPub(DT) 0624 (Guj-HC) Followed on CIT v. Jamnagar Area Development Authority 2020 TaxPub(DT) 4331 (Guj-HC) Followed on CIT v. Rajkot Urban Development Authority 2020 TaxPub(DT) 3931 (Guj-HC) Followed on Dy. CIT v. Gandhinagar Urban Development Authority 2020 TaxPub(DT) 3075 (Ahd-Trib) Relied on Gujarat Maritime Board v. ACIT 2020 TaxPub(DT) 2836 (Ahd-Trib) Followed on Dy. CIT v. Rajkot Urban Development Authority 2020 TaxPub(DT) 0059 (Ahd-Trib) Relied on Bangalore Development Authority v. Dy. CIT 2019 TaxPub(DT) 4332 (Bang-Trib) Followed on Bangalore Development Authority v. Addl. CIT 2019 TaxPub(DT) 2034 (Bang-Trib) Followed on CIT v. Ahmedabad Urban Development Authority 2018 TaxPub(DT) 5438 (Guj-HC) SUBSCRIBE FOR FULL CONTENT The Tax PublishersTax Appeal Nos. 423 to 425 of 2016 & Civil Application (OJ) Nos. 211 & 213 of 20162017 TaxPub(DT) 1863 (Guj-HC) : (2017) 396 ITR 0323 SUBSCRIBE FOR FULL CONTENT