IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM MONDAY, THE 13TH JULY 2009 / 22ND ASHADHA 1931 ITA.No. 461 of 2009() --------------------- (ORDER IN ITA NO.498/COCH/2008 OF INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.) APPELLANT/APPELLANT: ----------------------------- THE COMMISSIONER OF INCOME TAX, TRICHUR. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- THE TRICHUR URBAN DEVELOPMENT AUTHORITY ,SAKTHAN ARACADE, THRISSUR. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 13/07/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & C.K.ABDUL REHIM, JJ. .................................................................... I.T. Appeal No.461 of 2009 .................................................................... Dated this the 13th day of July, 2009. JUDGMENT Ramachandran Nair, J. The question raised pertains to respondent's claim of exemption under Section 10(20) of the Income Tax Act. We have heard Senior Standing Counsel appearing for the appellant and have gone through the Tribunal's order. The Tribunal has given a finding that the respondent was controlled by the Municipal Corporation and ultimately was merged with the Trichur Municipal Corporation. In fact even prior to it's merger with the Trichur Municipal Corporation, it was functioning very similar to that of the Municipality. We are of the view that the Tribunal has rightly held that the respondent is entitled to 2 exemption under Explanation (iii) to Section 10(20) of the Income Tax Act. The appeal is accordingly dismissed. C.N.RAMACHANDRAN NAIR Judge C.K.ABDUL REHIM Judge pms