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

Bench: HON'BLE THE CHIEF JUSTICE

charitable purpose” should not be coloured by considerations stemming from legislative history, which override the plain words of a statute. 50. Mr. K. K. Chythanya, senior counsel appeared for M/s Karnataka Industrial Areas Development Board (“KIADB”). He urged that KIADB was formed under Section 5 of the Karnataka Industrial Areas Development Act, 1966 (“KIAD Act”) and it functions

COMMISSIONER OF INCOME TAX (TDS), KANPUR vs. CANARA BANK

The appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K. SIKRI

194(3)(iii)(f). 8. Learned senior counsel appearing for the different banks have refuted the above submissions of learned senior counsel 8 for the appellants. It is submitted that Section 3 of 1976 Act provides   that   “the   State   Government   may   by   notification, constitute for the purpose of this Act, an authority to be called (Name of the area) Industrial