Section 10(20) of the Income Tax Act, 1961 — Exemption — Urban Improvement Trust constituted under the Rajasthan Urban Improvement Act,1959 cannot be held to be covered by the definition of municipal committee as contained in clause (iii) of explanation to section 10(20), hence not entitled to exemption under section 10(20) — Income Tax Officer vs. Urban Development Trust [2018] 305 CTR (SC) 121