Supreme Court · 2022 INSC 1155 · Decided 3 November 2022
Assistant Commissioner of Income Tax (Exemptions) v. Ahmedabad Urban Development Authority
- Court
- Supreme Court of India
- Citation
- 2022 INSC 1155 · [2022] 8 S.C.R. 581
- Case number
- MISCELLANEOUS APPLICATION No. 1849/2022
- Decided
- 3 November 2022
- Bench
- UDAY UMESH LALIT, S. RAVINDRA BHAT, PAMIDIGHANTAM SRI NARASIMHA (3-judge bench)
- Outcome
- Disposed off
- Acts & sections cited
- Income Tax Act Section 2(15)
Headnote
Income Tax Act, 1961: s.2(15) - Revenue sought clarification of the judgment dated 19.10.2022 - The said judgment considered the interpretation of s.2(15) trusts which engage in activities that further objects of general public utility - It was urged on behalf of the revenue, that in Para 253 H and in Para 254, it was precluded from examining the facts and assessing the concerned assessment years, in relation to the assessees in these
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