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Supreme Court of India

Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority

Neutral citation
Bench Uday Umesh Lalit, S. Ravindra Bhat and Pamidighantam Sri Narasimha JJ.
Decided 19 October 2022

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

1 Supreme Court bench has cited this judgment.

From the 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 – Term of “any 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 consideration, irrespective of the nature of use or application, or retention, of the income from such activity”…

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Where later benches applied it

Of those, 1 referred to

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