Supreme Court of India
Additional Commissioner of Income-tax Gujarat, Ahmedabad v. Surat Art Silk Cloth Manufacturers Association, Surat
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4 Supreme Court benches have cited this judgment.
From the headnote
Income-tax Act 1961-Sections 2 (15), 11 and 13(1)' (bb)-Scope of .. Advancement of any other objectr of general public utility not involving the -carrying on oj any activity for profit" nzeaning. The assessee which was an incorporated company, carried on various activities for promotion of commerce and trade in art silk yarn, art silk cloth and silk cloth. Its other objects were to obtain licences for import of raw material needed by its members, to obtain licences for export of cloth manu factured by its members and to do all other lawful things as are incidental or conducive to the
Where later benches applied it
- 2016 Bunga Daniel Babu v. Mis Sri Vasudeva Constructions & Ors.
- 2016 Visvesvaraya Technological University v. Assistant Commissioner of Income Tax
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2017 Swami Shivshankargiri Chella Swami & Anr. v. Satya Gyan Niketan& Anr.
Of those, 2 relied on · 2 referred to
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