Supreme Court · 1986 INSC 29 · Decided 7 March 1986
Commissioner of Income -Tax Andhra Pradesh, HYDERABAD. v. Andhra Pradesh State Road Transport Corporation, HYDERABAD.
- Court
- Supreme Court of India
- Citation
- 1986 INSC 29 · [1986] 1 S.C.R. 570
- Case number
- CIVIL APPEAL No. 216/1973
- Decided
- 7 March 1986
- Bench
- V.D. TULZAPURKAR, D.P. MADON (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act Section 2(15), 11, 4(3)(i)
Headnote
Indian Income Tax .'\ct, 1922 - Section 4(3)(i) & to:' Explanation and Income Tax Act, 1961 - Sections 2 (15) & 11 - Road Transport Corporation Whether engaged in the advancement of an object of general public utility, not involving carrying on of activity for profit - Whether exempt C Transport Corporation Act, 1950. Sections 22, 23, 28 and 30 - Andhra Pradesh State Road Transport Corporation - Activities of - Whether carried on for } D profit - Income tax - Whether entitled to claim exemption. ~ E F The Respondent, the Andhra Pradesh State Road Transport Corporation, is a
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