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Supreme Court of India

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

Neutral citation
Reported as [2022] 15 S.C.R. 899
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 exempt ion – Claim of, by Charitable institutions advancing an object of generally public utility-GPU – ‘Charitable Purpose’ – Interpretati on of – Term of “any other object of generally public utility not being charitable purpose if it involves the carrying on of any activity i n 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

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Where later benches applied it

Of those, 1 referred to

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