Supreme Court · 2022 INSC 1112 · Decided 19 October 2022
Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1112 · [2022] 15 S.C.R. 899
- Case number
- CIVIL APPEAL No. 21762/2017
- Decided
- 19 October 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA (3-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(15)
Headnote
Income Tax Act 1961: ss. 2(15) proviso - Tax exemption - Claim of, by Charitable institutions advancing an object of generally public utility-GPU - 'Charitable Purpose' - Interpretation of other object of generally public utility not being charitable purpose if it involves the carrying on of any activity in the nature of trade, commerce or business or any activity of rendering any service in relation to any trade, commerce or business, for a cess or fee or any other
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