ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY
C.A. No.-021762-021762 - 2017Supreme Court19 Oct 2022
Bench: HON'BLE THE CHIEF JUSTICE
12A, 12AA and 13 of the IT Act ................................................................................ 86
Distinction between business held under Trust [Section 11(4)] and Trust carrying on business [Section
11(4A)] 87
D.
What kinds of income or receipts may not be characterized as derived from trade, commerce, business
or in relation to such activities, for a consideration ......................................................................................... 98
(i)
Statutory corporations, authorities or bodies
