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2 results for “charitable trust”+ Section 145clear

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Key Topics

Section 37(1)5

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

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 has not already been granted. C.A. No. 21762/2017 (Assistant Commission

M/S APEX LABORATORIES P. LTD. vs. THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAX PAYER UNIT II

The appeal is dismissed without order on costs

C.A. No.-001554-001554 - 2022Supreme Court22 Feb 2022

Bench: HON'BLE THE CHIEF JUSTICE

Section 142(1)Section 37(1)

145. Mr Rao submitted that since, by reason of the provisions of Article 105(2), the alleged bribe-takers had committed no offence, the alleged bribe-givers had also committed no offence. Article 105(2) does not provide that what is otherwise an offence is not an offence when it is committed by a Member of Parliament