Supreme Court of India
Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
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.
What the Court ordered
Summary of conclusions in relation to each such trust, charity or organization.
Judgment, page 2
From the headnote
Income Tax Act, 1961: s.2(15) – Revenue sought clarification of the judgment dated 19.10.2022 – The said judgment considered the interpretation of s.2(15) in relation to charita ble trusts which engage in activities that further objects of general publi c utility – It was urged on behalf of the revenue, that in Para 253 and in Para 254, it was precluded from examining the facts and asse ssing the concerned assessment years, in relation to the assess ees in these appeals – Held: plain reading of the conclusions recorded in Para 253 ( )( )( ) ( ) and ( ) would disclose that this court
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