ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) vs. AHMEDABAD URBAN DEVELOPMENT AUTHORITY

Bench: HON'BLE THE CHIEF JUSTICE

135 IV. Summation of conclusions ........................................................................................................................ 141 A. General test under Section 2(15) ............................................................................................................ 141 B. Authorities, corporations, or bodies established by statute .................................................................... 142 C. Statutory regulators ................................................................................................................................ 143 D. Trade promotion bodies .......................................................................................................................... 144 E. Non-statutory bodies ............................................................................................................................... 144 F. Sports associations.................................................................................................................................. 145 G. Private Trusts .......................................................................................................................................... 145 H. Application of interpretation................................................................................................................... 146 4 1. Leave granted in all matters where leave

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)