Supreme Court · 2007 INSC 1232 · Decided 5 December 2007
Commissioner of Income Tax v. Gujarat Maritime Board
- Court
- Supreme Court of India
- Citation
- 2007 INSC 1232 · [2007] 12 S.C.R. 962
- Case number
- CIVIL APPEAL No. 5656/2007
- Decided
- 5 December 2007
- Bench
- S.H. KAPADIA, B. SUDERSHAN REDDY (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 2(15), 11, 12, 10(20)
Headnote
OF INCOME TAX 1- v. GUJARAT MARITIME BOARD DECEMBER 5, 2007 ~ ' B [S.H. KAPADIA AND B. SUDERSHAN REDDY, JJ.J ~ Income Tax Act, 1961: ss. 2(15), 11 and 12-A-Expression "Charitable purpose " and c "advancement of any other object of general public utility" in s. is ancillary or incidental to dominant purpose, ' would not prevent institution from being a valid charity-On facts, ~ Gujarat Maritime Board having been established for predominant purpose of development of minor ports within State of Gujarat, management and control of Board is essential with
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