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